Which three of the following statements about closing meetings are true?

The audit team leader can instruct members of the audit team to attend the closing meeting virtually.

The audit team must meet formally immediately after the closing meeting to consider recommendations for the report.

A closing meeting for a first-party audit is likely to be less formal than the closing meeting for a third-party audit.

A closing meeting should be held in all instances, irrespective of whether the audit conducted was first-, second- or third-party.

Closing meetings should be chaired by the audit client or their designated representative.

The audit team leader cannot instruct audit team members of their roll at the closing meeting.

The closing meeting represents a final opportunity for the auditee to have the audit report findings changed if they are unhappy.