When a control is tested at an interim date the following are things the auditor considers in deciding how much audit evidence must be obtained about the control during the roll forward period. How would each one affect the evidence needed and why?
a. The importance of the control
b. How much evidence was obtained at the interim date?
c. The length of time between interim testing and fiscal year end
d. Any changes that have occurred to ICFR between the interim testing date and the end of the fiscal year