When Substantive Procedures Are Performed Before the Balance Sheet Date

Multiple Choice

When substantive procedures are performed before the balance sheet date the auditor should, at or after the balance sheet date:

A) obtain a letter from management stating that no significant changes occurred in the account balances between the two dates.
B) perform a comparison of the account balances at the two dates.
C) confirm all balances that were not confirmed at interim.
D) perform tests of reasonableness on all balances that were not confirmed at interim.