Question

42) What type of test is used to obtain the most types of evidence?

A) risk assessment tests                 B) substantive tests of transactions

C) tests of details of balances      D) tests of controls

43) Which items affect the sufficiency of evidence when choosing a sample?

A)

Selecting items with a high likelihood of misstatement	The randomness of the items selected
No	Yes

B)

Selecting items with a high likelihood of misstatement	The randomness of the items selected
Yes	No

C)

Selecting items with a high likelihood of misstatement	The randomness of the items selected
Yes	Yes

D)

Selecting items with a high likelihood of misstatement	The randomness of the items selected
No	No

Answer 1

#✓Tests of details of balances are used when performing audit in response to the assessment of risk of monetary miss statements, and this is used to obtain the most types of evidences.

✓risk assessment tests are audit procedures to assess the material misstatement due to fraud or error in relation to the financial statements.

✓substantive tests of transactions;

Which are under audit procedures in relation to the financial statements and supportive document's validity , accuracy, and completeness of such things.

@therefore option C is correct one.

#sufficiency of evidence nothing but to measure quantity and quality of the audit evidence ,as and when risk increases , audit science obtained by auditor should increase..,;

✓hence audit evidence sufficiency in choosing the sample items with a high likelihood of misstatements, -at the end time they should be select randomly .

✓therefore option C should be the correct option.