The auditors decisions regarding evidence accumulation can be broken into four sub decisions:

• Which audit procedures to use
• What sample size to select for a given procedure
• Which items to select from the population covering the sampling area
• When to perform the procedures (timing)

One decision relates to determining the nature of the audit procedure to be used to collect the evidence; i.e., which audit procedures to use.

Examine one of the remaining three audit evidence decisions that the auditor makes.

• Which of the four sub decisions is the most important and why?
• Which is the least important and why?
• If one of the sub decisions were removed, how would it impact the auditors decisions regarding evidence accumulation?