Which of the following procedures is not performed as a part of planning an audit engagement?
A)Reviewing the working papers of the prior year.
B)Developing an overall audit strategy.
C)Confirmation of all major accounts.
D)Designing an audit program.

Question

Quizplus · Accepted Answer

Confirmation of all major accounts is a procedure performed during the substantive testing phase of the audit, not as a part of planning the engagement. The other three procedures listed are typically performed during the planning phase of the audit engagement.

Which of the Following Procedures Is Not Performed as a Part