The test of sufficiency is Multiple Choice The auditee would make the same conclusion. Whether your evidential base allows someone else to reach the same conclusion. All evidence is obtained without regard to cost. There are no material misstatements in the financial statements. In a sample of confirmations sent to the auditee's customers, one customer failed to respond, despite the mailing of a second request. In this case, which of the following would NOT be an appropriate response? Multiple Choice When the auditor concludes from the confirmations received that accounts receivable is fairly stated and the customer's balance from the nonresponse is insignificant, it can be ignored. When the auditor concludes from the confirmations received that accounts receivable is materially misstated and the customer's balance from the nonresponse is insignificant, it can be ignored. Increase the initial assessment of incorrect acceptance and revise the sample size accordingly. When the auditor concludes from the confirmations received that accounts receivable is fairly stated and the customer's balance from the nonresponse could impact on that assessment, expand the sample, performing alternative procedures on the additional balances selected. All of the following are reasons auditors use sampling except for Multiple Choice The auditor is performing a walk-through. The time and cost to audit 100% would be too great. The nature and materiality of the balance does not demand a 100% audit. A decision must be made about the balance. A computer check which ensures the quantity invoiced equals the quantity shipped and the correct list price is used relates to which of the following control objectives? Multiple Choice Classification. Accounting. Completeness. Accuracy