If Audit Tests Are Performed at an Interim Date, Supplemental

Multiple Choice

If audit tests are performed at an interim date, supplemental audit evidence:

A) is not necessary because the same controls are assumed to be in place that resulted in the balances tested during interim.
B) is still needed regarding the account balances between the interim testing date and the end of the fiscal year.
C) is obtained from the predecessor auditor, when needed to corroborate any changes in the client's ICFR systems.
D) is the responsibility of the audit committee, as it would be inefficient for the auditors to focus on a single audit area during multiple time periods.