Which of the following statements describes one of the reasons why Digital GAM introduced less than moderately precise expectations when performing multiple SAPs to expand the level of evidence from them to “some”?

A. Because we can add up the number of SAPs applied to get persuasive evidence

B Because performing SAPs is more efficient than other substantive procedures

C. To avoid the need to perform representative sampling

D Because we can also obtain a higher level of aggregate evidence when directing multiple procedures at the same identified risk of material misstatement.