Which of the following is an inaccurate statement regarding the sufficiency of audit evidence? A. The higher the quality of evidence obtained during the audit, the smaller is the quantity of audit evidence that may be necessary for the audit procedure. B. The amount of evidence gathered during an audit procedure has an indirect impact on the level of detection risk. C. The auditor uses professional judgment in determining the amount and type of evidence necessary for an audit procedure. D. The greater the risk of material misstatement, the more evidence that is generally required for the audit procedure.
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