Roll-forward procedures relate to A. auditors updating their audit findings from an interim period through year-end B. auditors updating their audit findings from year-end through an interim period C. any substantive procedure performed after the balance sheet date D. any procedure carried out by the auditor to update their audit findings through the date of the audit report Some substantive procedures can only be performed at year-end A. due to management not allowing the auditors access beforehand B. because there have been no transactions occurring in these accounts during the year C. due to the nature of the assertion or the timing of the transactions D. once the internal audit function has completed its preliminary testing of the account The cutoff assertion for sales means A. that transactions have been recorded in the proper accounting period B. that the auditor should check to make sure sales are being shipped to the correct client customers C. that transactions are being recorded in the correct accounts D. that sales should be limited to certain clients who may not have the ability to pay If during risk assessment auditors have identified risks of material misstatement due to fraud, A. they may consider not changing the timing of audit procedures B. they may consider changing the timing of audit procedures C. the auditors should confront the employee(s) in question D. the auditors should immediately report this to the SEC Which of the following procedures aim to provide sufficient appropriate audit evidence on which to base conclusions at year-end when substantive procedures were performed at an interim date? A. Roll-forward procedures B. Analytical procedures C. Auditing procedures D. Interim procedures