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Sufficiency of evidence

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Sufficiency of evidence

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by Anuja Nair.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • December 2, 2017 at 7:22 am #419573
    Anuja Nair
    Member
    • Topics: 365
    • Replies: 353
    • ☆☆☆☆

    Hi sir, am i right to say that

    – when the size of the population being tested is big. More evidence will be required.

    – when the size of the sample selected to test is small. More evidence is required.

    December 2, 2017 at 8:49 am #419586
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10607
    • ☆☆☆☆☆

    Not really right.

    Dealing with internal controls, auditors of companies with millions of transactions will not test much more than if there were only thousands of transactions.

    I don’t understand your second point. The size of the sample relates to the evidence collected. If yoh thinm tnesamlle size is too small then you should increase the same size.

    December 2, 2017 at 3:00 pm #419672
    Anuja Nair
    Member
    • Topics: 365
    • Replies: 353
    • ☆☆☆☆

    Okay sir. Thank you.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘Sufficiency of evidence’ is closed to new replies.

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