The PRIMARY purpose for meeting with auditees prior to formally closing a review is to:
A . confirm that the auditors did not overlook any important issues.
B . gain agreement on the findings.
C . receive feedback on the adequacy of the audit procedures.
D . test the structure of the final presentation.
Answer: B
Explanation:
The primary purpose for meeting with auditees prior to formally closing a review is to gain agreement on the findings. The other choices, though related to the formal closure of an audit, are of secondary importance.