Which statement is least appropriate?

Testing considerations include:

a. The relative risks. The type of risks that arise where a system of control is inadequate or compliance is essential is the most important consideration in testing.

b. Management needs. Where management has concerns about aspects of the system this should feed into the testing strategy.

c. Previous audit cover. The types of findings that were obtained in previous audits can assist planning tests in the latest review.

d. The auditor’s own experiences. The auditor may have come across systems in the past where there were certain parts that presented a difficulty.

e. The level of managerial support for the audit. Where there is potential for uncovering sensitive issues that may cause an embarrassment to the organization, these areas may be left out of the testing strategy.

f. The availability of evidence. Testing starts from a hypothetical view of control problems and efforts to substantiate initial findings can look good on paper but be difficult to apply in practice.

g. The audit objectives. Much testing work depends on what one is trying to achieve in line with the stated audit objective.

h. The level of materiality of the item reviewed. Besides dealing with high-risk matters we are also concerned that we take on board materiality.

i. The time available for the tests. The more time available, the more transactions can be tested.

j. The assessment of internal control. This has to be included as the correct answer to the issue of extent and direction of testing.