Which of the following is least likely to be considered a "further audit procedure"? A)Tests of approval of sales transactions. B)An engagement letter. C)Analytical procedures performed as substantive procedures relating to inventory. D)Accounts receivable confirmation.

Question

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An engagement letter is not a further audit procedure but rather is a letter of agreement between the auditor and the client outlining the scope and terms of the audit engagement. The other choices listed are all examples of further audit procedures.

Which of the Following Is least Likely to Be Considered