As the auditor allocates tolerable misstatement to account balances, the impact on evidence collected is:

a. Direct---the greater the tolerable misstatement, the greater the evidence to collect.

b. Inverse---the less the tolerable misstatement, the greater the evidence to collect.

c. Sometimes direct---sometimes inverse, depending on whether asset or liability accounts are considered.

d. Not a consideration because the auditor collects evidence on transactions.

e. Not significant because the auditor must collect the same amount of evidence on each and every audit.