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C is corrent because auditors should retest records and transactions if year-end inquiries and observations lead the auditor to believe conditions have changed significantly.
A is incorrect because unusual transactions subsequent to the interim audit work should be examined on an individual basis.
B is incorrect because significant fluctuations in account balances are acceptable if they can be explained by a change in business conditions. If, however, the conditions of the records and internal control have changed, additional year-end work is required.
D is incorrect because significantly changed conditions would require retesting whether or not client records are in a condition to facilitate the retesting.