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According to the Auditing Standards of the PCAOB, the additional evidence that is necessary to update the results of testing from an interim date to the company's year-end depends on the following factors (2017, 2201.56): 1. 1. The specific control tested prior to the as-of date, including the risk associated with the control and nature of the control, and the results of those tests; The sufficiency of the evidence of effectiveness obtained at an interim date 2. 3. The length of the remaining period; and 4. The possibility that there have been any significant changes in internal| control over financial reporting subsequent to the interim date