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

Exercise 46

When auditors report on the effectiveness of internal control "as of" a specific date and obtain evidence about the operating effectiveness of controls at an interim date, which of the following items would be the least helpful in evaluating the additional evidence to gather for the remaining period?
A) Any significant changes that occurred in internal control subsequent to the interim date.
B) The length of the remaining period.
C) The specific controls tested prior to the "as of" date and the results of those tests.
D) The walkthrough of the control system conducted at interim.