Before Reaching a Final Decision on the Audit Opinion to Be

Multiple Choice

Before reaching a final decision on the audit opinion to be issued, a conference is generally held with the client. At this meeting, all of the following may be expected, except:

A) an oral report of the auditor's major findings.
B) the auditor's rationale for proposed adjustments or additional disclosures.
C) delivery of the written communication of audit matters to those charged with governance
D) agreement between the auditor and client on the changes to be made.