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

Question 79

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

Correct Answer:

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