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  3. Study Set
    Auditing Extended
  4. Exam
    Exam 8: Execution of the Audit Performing Substantive Procedur
  5. Question
    Roll-Forward Procedurare Performed
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Roll-Forward Procedurare Performed

Question 21

Question 21

Multiple Choice

Roll-forward procedurare performed:


A) to update the audit findings from the time of the interim procedures through to year-end.
B) to detect fraud in various balance sheet accounts.
C) before the end of the financial year.
D) none of the above.

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