Question: Before performing substantive analytical procedures at an interim date prior to the balance sheet date, an auditor should Obtain written representations from management that all
Before performing substantive analytical procedures at an interim date prior to the balance sheet date, an auditor should
Obtain written representations from management that all financial records and related data will be made available.
Obtain audit evidence about the operating effectiveness of controls.
Consider whether the amounts of the yearend balances selected for interim testing are reasonably predictable.
Determine that the accounts selected for interim testing are not material to the financial statements taken as a whole.
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