Which of the Following Normally Occurs Earliest in the Audit

question 28

Multiple Choice

Which of the following normally occurs earliest in the audit examination?

• A) Discovery of an omitted audit procedure.
• B) Dual dating the auditors' report on the entity's financial statements for subsequent events that exist at the date of the financial statements.
• C) Preparation of the management letter.
• D) Review of audit documentation.

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