Which activity does not occur during the pre-audit process?

The activity that does not occur during the pre-audit process is the holding of a pre-audit meeting. The pre-audit process primarily involves preparatory steps such as proposal writing, selection of the auditor by the employer, and the creation of a contract that outlines the terms of the audit. These activities set the foundation for the audit itself, ensuring that both the auditor and the employer have a clear understanding of expectations, scope, and responsibilities.

A pre-audit meeting is often held after these initial steps are completed to discuss the upcoming audit in more detail, finalize any remaining questions, and align on the audit plan. This meeting typically occurs as part of the audit execution phase rather than the pre-audit process. Therefore, while the other activities are essential in setting up for the audit, the actual meeting focused on the audit specifics comes later in the timeline.