James Wu has been assigned the audit planning for the property, plant, and equipment section for a large manufacturing audit client. The client built a new factory during the first six months of the year; therefore, significant additions were made to its property, plant, and equipment accounts.

Which of the following accurately describes substantive testing as it relates to the property, plant, and equipment accounts?(several choices may be correct!)

a. If control risk is high, substantive testing will be performed at an interim date

b. Additions to property, plant, and equipment can be tested at an interim date

c. Interim testing would be performed in the first quarter of the fiscal year

d. Roll-forward procedures should be performed at year end if substantive testing is performed at an interim date

e. Auditing standards dictate the nature and extent of any roll-forward procedures required

f. Transactions involving additions to property, plant, and equipment generally depend on the effectiveness of internal controls to ensure proper recording