If Audit Tests Are Performed at an Interim Date, Supplemental

question 9

Multiple Choice

If audit tests are performed at an interim date, supplemental audit evidence:

• A) is not necessary because the same controls are assumed to be in place that resulted in the balances tested during interim.
• B) is still needed regarding the account balances between the interim testing date and the end of the fiscal year.
• C) is obtained from the predecessor auditor, when needed to corroborate any changes in the client's ICFR systems.
• D) is the responsibility of the audit committee, as it would be inefficient for the auditors to focus on a single audit area during multiple time periods.

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