35) One of the following is not a technique that may be used to change the “exte
ID: 2448785 • Letter: 3
Question
35) One of the following is not a technique that may be used to change the “extent” of a planned audit procedure:
A) Increase or decrease the sample size planned for a procedure. B) Increase or decrease the dollar materiality levels planned for items that must be included in the sample drawn.
C) Increase or decrease the operating time interval covered by a sample.
D) Assign a more or less experienced auditor to perform the procedure being planned.
E) Alter the execution date planned for the procedure.
F) All of the above techniques may be used to alter the “extent” of a planned audit procedure.
Explanation / Answer
D) Assign a more or less experienced auditor to perform the procedure being planned.
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