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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