Which of the following approaches can be used to introduce unpredictability into the audit?
A)Assessing high risk accounts.
B)Performing procedures on an unannounced basis.
C)Performing the audit in the same location each year.
D)Selecting items that would normally be tested.

Question

Quizplus · Accepted Answer

Performing procedures on an unannounced basis can introduce unpredictability into the audit as it prevents the client from preparing for the audit and potentially concealing information. Assessing high-risk accounts and selecting items that would normally be tested are standard audit procedures and do not necessarily introduce unpredictability. Performing the audit in the same location each year does not introduce unpredictability either, as the client is familiar with the audit process and can prepare accordingly.

Which of the Following Approaches Can Be Used to Introduce