Which of the Following Is Not a Valid Reason for the Performance

Which of the following is not a valid reason for the performance of audit procedures at an interim date?

A) More time is available for management to correct identified by interim audit testing.
B) The client company does not retain the records that are needed as audit evidence through the year-end time frame.
C) Most controls and transactions cannot be audited during busy season.
D) More time is available for the auditors to concentrate on problem areas, if needed.