D is corrent because tests of controls and substantive procedures are further audit procedures.
A is incorrect because the preparation of an engagement letter occurs during audit planning, which is prior to the performance of further audit procedures.
B is incorrect because the communication with the predecessor auditor occurs while establishing an understanding with the client, which is prior to the performance of further audit procedures.
C is incorrect because the preparation of a flowchart of the sales function relates most directly to obtaining an understanding of the client, which is prior to the performance of further audit procedures.
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