At Interim Dates, an Auditor Evaluates a Client's Internal Accounting

At interim dates, an auditor evaluates a client's internal accounting control procedures and finds them to be effective.The auditor then performs a substantial part of the audit engagement on a continuous basis throughout the year.At a minimum, the auditor's year-end audit procedures must include:

A) confirmation of year-end accounts that were examined at interim dates.
B) determination that the client's internal accounting control procedures are still effective at year end.
C) comparison of the responses to the auditor's internal control questionnaire with a detailed flowchart at year-end.
D) tests of compliance with internal control in the same manner as those tests made at the interim dates.