The More Procedures That Are Directed to the Same Audit

question 75

Multiple Choice

The more procedures that are directed to the same audit assertion, _______.

• A)the less procedures should be directed to other audit assertions
• B)the less an auditor will need to rely on the evidence provided by one test alone and the smaller the sample size required
• C)the more an auditor will need to rely on the evidence provided by one test alone and the smaller the sample size required
• D)the less an auditor will need to rely on the evidence provided by one test alone and the greater the sample size required