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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Sufficiency of evidence
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.
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.
Okay sir. Thank you.