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C is corrent because it is an acceptable practice for the auditor to carry out substantial parts of the examination at interim dates.
A is incorrect because the inventory count need not be observed if it is impracticable; however, the auditor must bear in mind that s/he has the burden of justifying the use of alternate procedures. It is also incorrect because the auditor’s observation procedures may be performed either during or after the end of the period under audit in cases of well-kept perpetual inventory records.
B is incorrect because in certain circumstances the audit committee may be told of specific audit procedures.
D is incorrect because an audit may be accepted after the fiscal year-end. However, the auditor should ascertain whether circumstances are likely to permit an adequate audit and expression of an unqualified opinion.