Question: Roll - forward procedures Select answer from the options below include substantive analytical procedures or limited tests of details of transactions. are performed at an

Roll-forward procedures
Select answer from the options below
include substantive analytical procedures or limited tests of details of transactions.
are performed at an interim date when substantive procedures are performed at year-end.
do not provide sufficient appropriate evidence on which to base conclusions at year-end.
are unnecessary if satisfactory substantive testing was performed at an interim date.

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