Before Reaching a Final Decision on the Opinion to Be

Multiple Choice

Before reaching a final decision on the opinion to be issued, a conference generally is 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) management's attempt to defend its position.
D) agreement between the auditor and client on the changes to be made.
E) delivery of the management letter.