At Interim Dates, an Auditor Evaluates a Client's Internal Accounting

question 64

Multiple Choice

At interim dates, an auditor evaluates a client's internal accounting control procedures and finds them to be effective. The auditor then performs a substantial part of the audit engagement on a continuous basis throughout the year. At a minimum, the auditor's year- end audit procedures must include:

• A) comparison of the responses to the auditor's internal control questionnaire with a detailed flowchart at year- end.
• B) tests of compliance with internal control in the same manner as those tests made at the interim dates.
• C) determination that the client's internal accounting control procedures are still effective at year end.
• D) confirmation of year- end accounts that were examined at interim dates.