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

Question

Quizplus · Accepted Answer

When multiple procedures are directed at the same audit assertion, it diversifies the evidence obtained, reducing reliance on any single test and potentially allowing for smaller sample sizes because the combined procedures provide a stronger overall assurance.

The More Procedures That Are Directed to the Same Audit