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

Question

Quizplus · Accepted Answer

Obtaining a management representation letter is usually the last auditing procedure performed, as it is a document signed by management acknowledging responsibility for the financial statements and the information provided to the auditor.

Which of the Following Auditing Procedures Is Ordinarily Performed Last