Which of the following auditing procedures is ordinarily performed last?
A) reading minutes of the board of directors' meetings
B) confirming accounts payable
C) obtaining a client representation letter
D) testing the purchasing function

Question

Quizplus · Accepted Answer

Obtaining a client representation letter is typically one of the last steps in the audit process, as it provides evidence that the client is acknowledging their responsibility for the financial statements and reaffirms key representations made throughout the audit. Reading board minutes, confirming accounts payable, and testing the purchasing function are typically performed earlier in the audit process to gather evidence and support the auditor's understanding of the client's operations and financial reporting.

Which of the Following Auditing Procedures Is Ordinarily Performed Last