At the Conclusion of the Audit, _______

Multiple Choice

At the conclusion of the audit, _______.

A) auditors typically revaluate materiality decisions made during the audit to ensure it is still appropriate based on the results of audit procedures
B) auditors typically attempt to contact the prior auditor
C) auditors may attempt to contact the client's legal counsel
D) auditors ask management for recommendations on any needed adjustments to the accounts