Some audit procedures may be performed prior to the end of the year under audit.

Name: Some audit procedures may be performed prior to the end of the year under audit.
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Question

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Some audit procedures, such as interim reviews or walkthroughs, may be performed prior to the end of the year under audit. However, the majority of the audit work typically occurs after the year-end, as it is necessary to obtain and analyze the complete set of financial data for the year.

Some Audit Procedures May Be Performed Prior to the End