Question: If the auditor is performing substantive tests at an interim date, q , the auditor must perform steps to update their conclusion to the date
If the auditor is performing substantive tests at an interim date,
the auditor must perform steps to update their conclusion to the date of the financial statements
the internal audit function should be advised to complete any further testing deemed necessary
the client should not be billed for this work in case it needs to be repeated at the financial statement date
the auditor need not perform any more tests through the financial statement date
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