Under normal circumstances, there should be no variation in the audit evidence mix from cycle to cycle for a given audit engagement.

Question

Quizplus · Accepted Answer

The audit evidence mix may vary from cycle to cycle for a given audit engagement based on changes in client operations, risk assessment, or audit objectives. The auditor should continuously assess the appropriateness of the audit evidence mix and make adjustments as necessary.

Under Normal Circumstances, There Should Be No Variation in the Audit