Which of the Following Auditing Procedures Is Ordinarily Performed Last

question 9

Multiple Choice

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.

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Definitions:

Sorting

The process of arranging items in an ordered sequence or in categories based on specific criteria.

Linguistic Register

The variation in tone, formality, and vocabulary choices depending on the context, purpose, and audience of the communication.

Pragmatics

The practical use of language that includes the ability to adjust language communication according to audience and context.

Audience

A group of people who gather to watch, listen to, or read a performance, presentation, or work, becoming the receiver of the information or entertainment.