In a Normal Audit, the Relationship Between the Level of Materiality

Multiple Choice

In a normal audit, the relationship between the level of materiality used to plan the engagement and the level of materiality used to evaluate evidence is:

A) they must be identical.
B) the former may be either higher or lower than the latter.
C) the former is normally higher than the latter.
D) the former is normally lower than the latter.
E) they can never be the same.