The auditor should consider which of the following factors in selecting the correct sample size?
A)More testing will be required for manual controls than automated controls because manual controls are more prone to human error.IT controls that have been tested should continue to be reliable.
B)The more frequently a control is performed,the more items are tested.More internal control tests are performed for controls that are performed daily than for controls performed monthly.
C)The more assurance we receive from other audit procedures,the less the control is tested.
D)The more susceptible the control is to management override,the more the control is tested.
E)both A and B
F)both B and C
G)both C and D

Question

Quizplus · Accepted Answer

Factors such as the frequency of control performance, the assurance received from other audit procedures, and the susceptibility of the control to management override are all important considerations in determining the appropriate sample size for testing. These factors help the auditor assess the risk associated with the control and the extent of testing needed to obtain sufficient assurance.

The Auditor Should Consider Which of the Following Factors in Selecting