If an Auditor Performs Substantive Tests of Final Balances Before

question 85

Multiple Choice

If an auditor performs substantive tests of final balances before the year end, he or she must check activities in the period between the date of this work and the year-end.This period is known as the:

• A) roll forward.
• B) pre-balance date period.
• C) interim period.
• D) continuous period.

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