If the Auditor Is Performing Substantive Tests at an Interim

Multiple Choice

If the auditor is performing substantive tests at an interim date, _______.

A) the auditor need not perform any more tests through the financial statement date
B) the auditor must perform steps to update their conclusion to the date of the financial statements
C) the internal audit function should be advised to complete any further testing deemed necessary
D) the client should not be billed for this work in case it needs to be repeated at the financial statement date