Roll-Forward Procedures Are Performed

question 38

Multiple Choice

Roll-forward procedures are performed:

• A)after the end of the financial year.
• B)to update the audit findings from the time of the interim procedures through to year-end.
• C)to detect fraud in various balance sheet accounts.
• D)None of the above

---

Definitions:

Balance Sheet Classification

The organization of assets, liabilities, and shareholders' equity in a company's balance sheet according to standards and principles of accounting.