Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 37

Which of the following controls would most likely be tested during an interim period?
A) Controls over nonroutine transactions.
B) Controls over the period-end financial reporting process.
C) Controls that operate on a continuous basis.
D) Controls over transactions that involve a high degree of subjectivity.