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.

Question

Quizplus · Accepted Answer

The auditor's expectation of errors and the effectiveness of the client's internal controls are the two most important factors that determine the appropriate sample size in audits.

The Two Most Important Factors That Determine the Appropriate Sample