Before Applying Substantive Procedures to the Details of Asset and Liability

Before applying substantive procedures to the details of asset and liability accounts at an interim date,the auditor should

A) Assess the difficulty in controlling audit risk for the remainder of the period.
B) Investigate significant fluctuations that have occurred in the asset and liability accounts since the previous balance sheet date.
C) Select only those accounts which can effectively be sampled during year-end audit work.
D) Consider the compliance tests that must be applied at the balance sheet date to extend the audit conclusions reached at the interim date.