When Audit Tests Are Performed at an Interim Date, the Auditor

Multiple Choice

When audit tests are performed at an interim date, the auditor must

A) obtain a letter from management to confirm the continued performance of internal controls and accuracy of the year-end balances.
B) perform roll forward audit procedures to determine whether a control continued to perform the same way through year-end.
C) reconcile account balances tested at an interim date with the year-end balances in the same accounts.
D) Both b) and c)