After Performing a Risk Assessment of a Food Processing Company

Multiple Choice

After performing a risk assessment of a food processing company, Sean Spino has come to the conclusion that he will require more evidence to be obtained by his audit team from substantive procedures. Which of the factors below led him to this conclusion?

A) the level of assurance necessary
B) the type of evidence required
C) the nature of the test
D) the complexity of the client's data capturing systems