Please abbreviate this..

just need to shorten it

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