Before reaching a final decision on the opinion to be issued, a conference generally is held with the client. At this meeting, all of the following may be expected, except:
A) an oral report of the auditor's major findings.
B) the auditor's rationale for proposed adjustments or additional disclosures.
C) management's attempt to defend its position.
D) agreement between the auditor and client on the changes to be made.
E) delivery of the management letter.

Question

Quizplus · Accepted Answer

The delivery of the management letter typically occurs after the final decision on the opinion to be issued, not during the conference where the auditor and client discuss major findings, rationale for adjustments, and agree on changes. The management letter, which outlines internal control weaknesses and recommendations for improvement, is usually provided after the audit is substantially complete and not during the initial agreement phase.

Before Reaching a Final Decision on the Opinion to Be