KC CPAs have just completed testing of internal controls related to property, plant and

equipment for Sunshine Corporation and have noted that these controls appear to be

robust and effective. Based on this finding, which of the following is accurate with

respect to the auditors' substantive testing of this area?

As internal controls related to property, plant and equipment are strong, the

auditors will most likely perform substantive testing at an interim date.

As internal controls related to property, plant and equipment are strong, the

auditors are likely to perform substantive testing closer to the firm's balance

sheet date.

As internal controls related to property, plant and equipment are strong, the

auditors will most likely not perform substantive testing in this area, and will

redirect audit hours to other areas of the audit.

None of these answer choices are correct.