Elm Tree Inc

Multiple Choice

Elm Tree Inc.has a December 31 year end.On October 15,the auditor evaluated and tested Elm Tree's internal control procedures over the sales recording process and finds the controls to be effective.At a minimum,the auditor's year-end procedures for testing internal control procedures must include

A) confirmations of year-end accounts that were examined on October 15.
B) test the client's internal control procedures from October 15 through the year end.
C) tests of compliance with internal control for a random sample of transactions throughout the audit period.
D) a comparison of the responses to the auditor's internal control questionnaire with a detailed flowchart of control procedures at year end.