Which of the following normally occurs earliest in the audit examination? a. Discovery of an omitted audit

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Which of the following normally occurs earliest in the audit examination?
a. Discovery of an omitted audit procedure.
b. Dual dating the auditor’s 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.

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...
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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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