Question: When are substantive procedures more likely to be performed as of an interim date? Risk of material misstatement is high Significant change in the balance

When are substantive procedures more likely to be performed as of an interim date?
Risk of material misstatement is high
Significant change in the balance is expected between interim and year-end
A reliance approach is not taken
Information available during interim may not be readily available at year-end
When are substantive procedures more likely to be

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