The auditor should consider all of the following when deciding whether substantive procedures will be performed at an interim date except:
A) The level of control risk.
B) Scheduling conflicts in the audit firm that make interim testing more convenient.
C) Whether business conditions will change after the interim date.
D) The ability to examine the remaining period.

Question

Quizplus · Accepted Answer

Scheduling conflicts in the audit firm that make interim testing more convenient is not a relevant factor that should be considered when deciding whether substantive procedures will be performed at an interim date. The other options listed (level of control risk, whether business conditions will change after the interim date, and the ability to examine the remaining period) are all important factors to consider in determining the appropriateness and extent of substantive procedures at an interim date.

The Auditor Should Consider All of the Following When Deciding