Final answer:
Roll-forward procedures
specifically provide sufficient appropriate audit evidence at year-end based on interim audit work.
Analytical procedures may be used but are not specifically for updating evidence. More information is needed to determine the expected number of audits and probabilities.
Step-by-step explanation:
The procedure that aims to provide sufficient appropriate audit evidence on which to base conclusions at year-end when substantive procedures were performed at an interim date is Roll-forward procedures.
Roll-forward procedures involve updating the audit evidence from the interim period to the year-end by performing additional audit tests. It entails extending the conclusions from an interim audit to the balance sheet date.
Analytical procedures may also be used, but they do not serve the specific purpose of updating the work from an interim date to the year-end as roll-forward procedures do.
Auditing procedures and interim procedures are broader categories that encompass various audit processes, including substantive testing at any point during the audit, not necessarily at the year-end.
Regarding the probabilities related to the number of audits (d. How many are expected to be audited? e. Find the probability that no one was audited.
f. Find the probability that at least three were audited.), more context such as the total number of entities subject to audit and the audit selection criteria would be necessary to calculate these probabilities.