Which of the Following Statements Is Not True with Respect

Multiple Choice

Which of the following statements is not true with respect to the evidence that would be gathered when assessments of control risk are high?

A) Auditors would be required to rely on external (rather than internal) forms of evidence.
B) Auditors would be required to perform procedures at interim periods, rather than at year end.
C) Auditors would be required to confirm a larger number of customer accounts receivable balances.
D) Auditors would be required to obtain more evidence through direct personal observation.