If a population is not considered acceptable, and the analysis indicates an individual error is unique or most of the misstatements are of a specific type, it may be appropriate to restrict the additional audit effort to the problem area.

Question

Quizplus · Accepted Answer

If the analysis indicates that a certain area or type of misstatement is the primary issue, it may be appropriate to focus additional audit effort on that area while potentially reducing effort in other areas. This can help improve overall audit efficiency and effectiveness.

If a Population Is Not Considered Acceptable, and the Analysis