The Two Most Important Factors That Determine the Appropriate Sample

Multiple Choice

The two most important factors that determine the appropriate sample size in audits are

A) the auditor's expectation of errors and the effectiveness of the client's internal controls.
B) the auditor's expectation of errors and materiality.
C) the effectiveness of the client's internal controls and materiality.
D) materiality and the type of audit procedure to be applied to the population.