Ehy would you perform rollforward procedures wheb testing manual controls?

A. To extend your conclusions fron procedures performed during the Interim response phase over the remaining audit period.

B. To reach a full sample size when only a partial ssmple was tested at Interim.

C. To test the gap period between the period-enf date of the financial statements and the expected date of our audit opinion.

D. To test management's remediation of a control deemed ineffective at interim.