If auditors conduct substantive procedures as of 10/31 for an entity with a 12/31 year-end: O additional control tests are required in the remaining period. additional tests likely will be performed for the remaining period. additional tests are seldom conducted for the remaining period. O the entity's controls likely are ineffective.

If auditors conduct substantive procedures as of 10/31 for an entity with a 12/31 year-end: additional control tests are required in the remaining period. additional tests tikely witt be performed for the remaining period. additional tests are seldom conducted for the remaining period. the entity's controls likely are ineffective