The reliability of audit evidence cannot be improved by testing a larger sample of items.

Name: The reliability of audit evidence cannot be improved by testing a larger sample of items.
Brand: Quizplus
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Question

Quizplus · Accepted Answer

The reliability of audit evidence is not solely dependent on the sample size. Other factors such as the representativeness of the sample, the quality of the audit procedures, and the competence of the auditor also affect the reliability of audit evidence.

The Reliability of Audit Evidence Cannot Be Improved by Testing