The Auditor Is Most Likely to Discover Omitted Audit Procedures

The auditor is most likely to discover omitted audit procedures during:

A) preparation of the management letter.
B) follow-up procedures performed in compliance with generally accepted auditing standards.
C) the conference held with the client prior to issuing the audit report.
D) a postengagement review performed as part of the firm's quality control inspection program.
E) the final review of the working papers.