The More Procedures That Are Directed to the Same Audit

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