A. An interim report should be issued during the audit process whenever there is something that needs to be addressed immediately, if there is a need to change the scope of the audit, or simply to keep people informed when the audit process is a long one.

B. An interim report should be issued during the audit process whenever there is something that needs to be addressed immediately, if there is a need to change the scope of the audit, or simply to keep people informed when the audit process is a long one. It is not used to define the scope of the report, and it does not shorten the length of the final audit report.

C. An interim report should be issued during the audit process whenever there is something that needs to be addressed immediately, if there is a need to change the scope of the audit, or simply to keep people informed when the audit process is a long one. An interim report is not used to explain the purpose of the audit. The purpose of an audit is determined in discussions with the management of the auditee prior to the audit and is detailed in the final audit report.

D. An interim report should be issued during the audit process whenever there is something that needs to be addressed immediately, if there is a need to change the scope of the audit, or simply to keep people informed when the audit process is a long one. An interim report does not eliminate the need for a final report.