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Which of the following procedures is least likely to be performed as a part of obtaining...

Which of the following procedures is least likely to be performed as a part of obtaining an understanding during an audit engagement of a new audit client previously audited by another CPA?

Communication with the predecessor auditor.

Performing analytical procedures.

Obtaining confirmation of cash balances.

Considering internal control.

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Answer #1

Option C

Obtaining confirmation of cash balances

Obtaining confirmation of cash balances is a considerable audit procedure that will be performed during the course of an audit.

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