If the Auditor Is Performing Substantive Tests at an Interim

question 94

Multiple Choice

If the auditor is performing substantive tests at an interim date, _______.

• A)the auditor need not perform any more tests through the financial statement date
• B)the auditor must perform steps to update their conclusion to the date of the financial statements
• C)the internal audit function should be advised to complete any further testing deemed necessary
• D)the client should not be billed for this work in case it needs to be repeated at the financial statement date

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