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 client representation letter
D)testing of the purchasing function

Question

Quizplus · Accepted Answer

Obtaining a client representation letter is ordinarily performed last as it provides final confirmation from the client regarding the completeness and accuracy of the information provided during the audit. It is typically obtained after all other audit procedures have been completed. Reading the minutes of the directors' meetings, confirming accounts payable, and testing of the purchasing function are all procedures that may be performed earlier in the audit process.

Which of the Following Auditing Procedures Is Ordinarily Performed Last