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Question 13 When a sales item is not recorded and the cash from the sale is stolen by the casher, auditors call this: B) misappropriation C) error in recording D) departure from GAAP A) fraudulent financial reporting. Question 14 Auditors must make decisions regarding what evidence to gather and how much to accumulate. Which of the following is a decision that must be made by auditors related to evidence? D) Sample size Relevance to assertions No Yes C) Sample size Relevance to assertions Yes No A) Sample size Relevance to assertions Yes Yes B) Sample size Relevance to assertions No No