During interim audit procedures at BCD Ltd., the auditor identifies that a new ERP module for fixed asset management has not been fully deployed to regional offices (only 40% rollout as of September 30, 2024). How should the auditor approach the year-end audit of fixed assets?

• AIgnore the incomplete rollout since the system is eventually being implemented
• BAssess two parallel systems (old and new); evaluate IT control deficiencies at regional offices; design substantive procedures for completeness and accuracy of asset records
• CRequest postponement of audit until full ERP deployment
• DTest only the 40% under the new system and exclude regional offices from audit scope