6. Which of the following auditing procedures is ordinarily performed last? Confirming accounts payable. Testing the purchasing function. Reading the minutes of directors' meetings. Obtaining a management representation letter B. C. D. 7. Which of the following items should an auditor communicate to those charged with governance in a publicly traded company? A. Significant audit adjustments recorded by the company and management's consultation with other accountants about significant accounting matters. B. Significant audit adjustments recorded by the company but not management's consultation with other accountants about significant accounting matters. Management's consultation with other accountants about significant accounting matters but not significant audit adjustments recorded by the company. D. Neither significant audit adjustments recorded by the company nor management's consultation with other accountants about significant accounting matters. 8. A. B. C. D. Generally, loss contingencies that are judged to be remote Should be disclosed in the footnotes. Should be recorded in the financial statements. Should not be disclosed in the footnotes Should be recorded in the financial statements and the footnotes