複選題
12. Which of the following is generally true about the sufficiency of audit evidence?
(A) The amount of evidence that is sufficient varies directly with the acceptable risk of material
misstatement.
(B) The amount of evidence that is sufficient concerning a particular account varies inversely with
the materiality of the account.
(C) The amount of evidence that is sufficientc oncerning a particular account varies inversely with
the inherent risk of the account.
(D) When evidence is appropriate with respect to an account it is also sufficient.
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