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The Process of 'Final Evidence Accumulation' Is Always Done Late

Question 54

Multiple Choice

The process of 'final evidence accumulation' is always done late in the engagement. Which one of the following would be done the earliest in the engagement?


A) Search for contingent liabilities.
B) Final analytical procedures.
C) Acquire the management representation letter.
D) Evaluate the going concern assumption.

Correct Answer:

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