Auditing & Assurance Services A Systematic 12e
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Test Bank for Auditing & Assurance Services A Systematic Approach 12e Messier 2024 || All Chapter ( 1-21 ) A+ 
Chapter 1 
Student name:__________ 
1) Why do auditors often use a sampling approach to evidence gathering? 
1) ______ 
A) Auditors are experts and do not need to look at much to know whether the financial 
statements are correct or not. 
B) Auditors must balance the cost of the audit with the need for precision and for some types of 
evidence, computer data analytic approaches can’t...
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