When auditors report on the effectiveness of internal control "as of" a spe- cific date and obtain evidence about the operating effectiveness of controls at an interim date, which of the following items would be the least helpful in evaluating the additional evidence to gather for the remaining period?

a. Any significant changes that occurred in internal control subsequent to the interim date.

b. The length of the remaining period.

c. The specific controls tested prior to the as of date and the results of those tests.

d. The size of the sample used to test the control at the interim date. p-986