English to Spanish Bus/Financial Accounting pruebas sustantivas de auditoría

• The level of inherent risk, which is affected by:
• The length of the rollforward period
• The extent of activity (transaction volume) or growth in account balances expected during the rollforward period (too much of either may make interim testing inadvisable)
• The materiality of the account balances
• The relative stability or volatility of the client's business and the environment in which it operates expected during the "rollforward" period
• The level of attention expected to be applied by the client to obtaining proper cutoffs, to scheduling details of account balances and changes therein, and to adjusting the accounts at year end compared to the interim audit date
• The nature and extent of planned "rollforward" procedures (procedures employed to extend audit conclusions to the balance sheet date) and level of detection risk achievable from them.

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