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.

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.