an auditor plans to apply substantive tests to the details of asset and liability accounts as of an interim date rather than as of the balance sheet date the auditor should be aware that this practice A. should be especially considered when there are randomly changing economic conditions. B. potentially increase the risk that errors that exist at the balance sheet date will not be detected. C. presumes that the auditor will perform the test as of the balance sheet date. D. eliminates the use of certain statistical sampling methods that would otherwise be available