Which of the following procedures would an auditor least likely perform before the balance sheet date?
A. Assessment of inherent risk.
B. Observation of merchandise inventory.
C. Assessment of control risk.
D. Identification of related parties.
Answer: Observation of merchandise inventory
If the answers is incorrect or not given, you can answer the above question in the comment box. If the answers is incorrect or not given, you can answer the above question in the comment box.