Which of the following auditing procedures is ordinarily performed last?
A)Reading of the minutes of the directors' meetings.
B)Confirming accounts payable.
C)Obtaining a management representation letter.
D)Testing of the purchasing function.

Question

Quizplus · Accepted Answer

Obtaining a management representation letter is typically the last auditing procedure performed to provide assurance to the auditor regarding the representations made by management regarding financial statements and related disclosures. This is often done at the conclusion of the fieldwork phase of an audit. The other options listed would typically be performed earlier in the auditing process.

Which of the Following Auditing Procedures Is Ordinarily Performed Last