Sufficient evidence may be provided without examining all of the transactions in an account balance is the auditor uses well-designed
A) sampling approaches
B) internal control procedures
C) inspection techniques
D) assertions related to the fair presentation of account balances.

Question

Quizplus · Accepted Answer

Sampling approaches allow auditors to select a representative sample of transactions to audit, providing sufficient evidence without examining every transaction. Internal control procedures and inspection techniques may also contribute to the auditor's overall understanding of the account balance, but sampling approaches are specifically designed to provide assurance without full examination. Assertions related to the fair presentation of account balances are important to consider, but do not specifically address the question of providing sufficient evidence without examining all transactions.

Sufficient Evidence May Be Provided Without Examining All of the Transactions