When performing rollforward procedures, all of the following are important to consider:

A. It's crucial to be aware of any new items or matters that could have a material effect on the intervening period. B. Changes in entity personnel, processes, technology, or controls should be taken into account as they can impact the financials. C. Unusual fluctuations in activity or balances should be investigated, as they may indicate events or conditions that need to be understood and addressed.

Therefore, the correct answer is D. All of the above. These considerations are part of a comprehensive approach to ensure accurate financial statement representation and to identify any significant developments that might affect the audit process or the financial position of the entity.