At the interim audit of Quoin Co, the auditor tested controls over payroll for the first nine months of the year and found them operating effectively. The auditor plans to rely on these controls for the whole year. What does ISA 330 require for the remaining three months?

Correct answer: C) Obtain evidence about significant changes to the controls after the interim period and determine what additional evidence is needed for that period

Explanation

When evidence about the operating effectiveness of controls is obtained during an interim period, ISA 330 requires the auditor to obtain evidence about significant changes to those controls in the remaining period and to determine the additional audit evidence to be obtained. Written representations cannot replace that evidence, and re-testing the whole year is not automatically required.