Which one of the following steps is NOT performed at the completion phase of an audit?
A) final review of the auditor's working papers
B) review for contingent liabilities
C) final adjustments to the audit program
D) review for subsequent events

Question

Quizplus · Accepted Answer

Final adjustments to the audit program are typically made during the planning phase of an audit, not during the completion phase. The completion phase generally involves finalizing the audit report and completing final review procedures. Reviewing the auditor's working papers, reviewing for contingent liabilities, and reviewing for subsequent events are all typical procedures performed during the completion phase of an audit.

Which One of the Following Steps Is NOT Performed at the Completion