The Auditor Would Be Least Likely to Perform Early Substantive

Multiple Choice

The auditor would be least likely to perform early substantive tests of details of balances when:

A) a number of significant deviations from control policies and procedures were detected during tests of controls.
B) variance reports do not distinguish between price and quantity variances.
C) the client uses a financial business year instead of the calendar year.
D) the taking of the client's inventory is performed at an early date.