Question #7

Which of the following statements about using disaggregated data in our SAPs is FALSE ?

A. Applying SAPs to disaggregated data fills our audit risk bucket faster than SAPs on aggregated data

B Applying SAPs to disaggregated data removes the need to consider key item testing and testing representative samples

C. We can set more precise expectations, thereby reducing the variance threshold and obtaining higher quality evidence

D. We can better identify unusual fluctuations within the pieces that require further investigation