Classify each of the following based on whether they can be performed at an interim date (assuming appropriate procedures are performed during the roll forward period) or whether they must be performed at or after the fiscal year end. Briefly justify your answer. State why for each. (a) Control tests of the client’s year-end closing and financial reporting process (b) Observations and tests of the client’s count of physical inventory (c) Substantive tests of accounts receivable amounts (d) Audit of cash (e) Design effectiveness evaluation of ICFR (f) Operating effectiveness evaluation of ICFR