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An Appropriate Mix of Evidence for a Low-Risk Client Could

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An appropriate mix of evidence for a low-risk client could include 20% tests of details,40% analytics,and 40% tests of controls;an appropriate mix of evidence for a high-risk client could include 60% tests of details,20% analytics,and 20% tests of controls.


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The y-axis in a chart or graph, typically displaying numerical values that are measured against the horizontal axis.

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Labels used in graphs and charts to describe the data represented by the X-axis and Y-axis.

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The individual units in a table where a row and a column intersect, commonly used to enter and display data.

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