Which of the following auditing procedures is ordinarily performed last?
A) Reading the mins of the directors' meetings.
B) Confirming accounts payable.
C) Obtaining a management representation letter.
D) Testing the purchasing function.

Question

Quizplus · Accepted Answer

Obtaining a management representation letter is ordinarily performed last as it provides evidence that management has made all necessary financial disclosures and representations to assist the auditor in issuing an opinion on the financial statements. This procedure usually takes place near the end of the audit process.

Which of the Following Auditing Procedures Is Ordinarily Performed Last