This phase of auditing occurs when the auditors evaluate all the evidence that has been accumulated and makes a conclusion based on that evidence.
A)Tests of controls
B)Audit planning
C)Audit completion / reporting
D)Substantive testing

Question

Quizplus · Accepted Answer

Audit completion/reporting is the phase in which the auditors evaluate all accumulated evidence and draw conclusions. Tests of controls and substantive testing take place earlier in the audit process, while audit planning occurs at the beginning.

This Phase of Auditing Occurs When the Auditors Evaluate All