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

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Definitions:

Stereochemistry

An area of chemistry concerned with the three-dimensional arrangement of atoms in molecules and its impact on their chemical reactions and properties.

Esters

Organic compounds derived from carboxylic acids where the hydrogen in the hydroxyl group is replaced by an alkyl or aryl group, often responsible for the aroma of fruits.

Transesterification

A chemical reaction in which an ester is transformed into another ester through the exchange of the alkoxy group.

Methyl Benzoate

An ester formed from methanol and benzoic acid, commonly used in perfumery and flavorings.