Which one of the following factors would lead an auditor to question the appropriateness of audit evidence obtained?
A) When interviewed, a payroll manager states that receipts are always issued to staff collecting expense payments in cash.
B) The validity of payroll payments has been tested by checking that all staff on the client's staff list have received a payment for a particular period.
C) There is no link in the audit schedule between the risks of material misstatement and the amount of audit testing undertaken.
D) Audit matters classified as highly material are not subject to more types of audit testing than those classified as of average materiality.

Question

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The Answer of Which one of the following factors would lead an auditor to question the appropriateness of audit evidence obtained?
A) When interviewed, a payroll manager states that receipts are always issued to staff collecting expense payments in cash.
B) The validity of payroll payments has been tested by checking that all staff on the client's staff list have received a payment for a particular period.
C) There is no link in the audit schedule between the risks of material misstatement and the amount of audit testing undertaken.
D) Audit matters classified as highly material are not subject to more types of audit testing than those classified as of average materiality.

Which One of the Following Factors Would Lead an Auditor