When Audit Tests Are Performed at an Interim Date, the Auditor

question 57

Multiple Choice

When audit tests are performed at an interim date, the auditor must

• A) obtain a letter from management to confirm the continued performance of internal controls and accuracy of the year-end balances.
• B) perform roll forward audit procedures to determine whether a control continued to perform the same way through year-end.
• C) reconcile account balances tested at an interim date with the year-end balances in the same accounts.
• D) Both b) and c)

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Definitions:

Indifferent Presence

A condition or state where someone or something exists or is present but without any significant impact or concern.

Anxious Category

A classification or group characterized by anxiety, often used in the context of attachment styles or personality types.

Avoidant Attachment

The attachment pattern in which infants are indifferent to where their mother is sitting, may or may not cry when their mother leaves, are as likely to be comforted by strangers as by their mother, and are indifferent when their mother returns to the room.