Before Applying Substantive Procedures to the Details of Accounts at an Interim

Before applying substantive procedures to the details of accounts at an interim date (a date prior to the balance sheet date) , an auditor should:

A) assess control risk at high for the assertions embodied in the accounts selected for interim testing.
B) determine that the accounts selected for interim testing are not material to the financial statements taken as a whole.
C) consider the availability of information at a later date that will be necessary for the auditor's procedures (e.g., electronic data) .
D) obtain written representations from management that all financial records and related data will be made available.