Which mix of evidence would be most appropriate for the following scenario? This is a client where the auditor has assessed the risk of material misstatement related to the existence and completeness of cash as low, and believes that the client has implemented effective controls in the area.

Which mix of evidence would be most appropriate for the following scenario?
This is a client where the auditor has assessed the risk of material misstatement related to the existence and completeness of cash as low, and believes that the client has implemented effective controls in the area.




a. 100% test of details.
b. 70% test of details, 10% analytics, 20% test of controls.
c. 50% test of details, 10% analytics, 40% test of controls.
d. 20% test of details, 40% analytics, 40% test of controls.









Answer: C


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