Roll-forward procedures are conducted to
A) update findings from the previous year's audit to the current year.
B) update findings from an interim date to year end.
C) adjust accounts at year end for prepayments.
D) none of the above

Question

Quizplus · Accepted Answer

Roll-forward procedures are used to update findings from an interim date to the year-end, ensuring that the audit conclusions remain appropriate up to the balance sheet date.

Roll-Forward Procedures Are Conducted to