The auditor should consider which of the following factors in selecting the correct sample size?
A)More testing will be required for automated controls than manual controls because automated controls are prone to computer errors.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 more the control is tested.
D)The more susceptible the control is to management override,the more the control is tested.
E)The more transactions in a system,the more items need to be tested.
F)both A and C
G)both A and E
H)Both B and D

Question

Quizplus · Accepted Answer

Factors such as the frequency of control performance and susceptibility to management override are crucial in determining the appropriate sample size for audit testing. More frequent controls or those more susceptible to override require more extensive testing.

The Auditor Should Consider Which of the Following Factors in Selecting