Chapter 02 Problem 59 LO 2-3 Generally accepted auditing standards (the performance principle) require auditors to gather sufficient appropriate evidence on which to base an opinion. Required: a&b. For each of the following, identify whether it is most appropriately associated with Sufficiency or Appropriateness of audit evidence. If your answer is Appropriateness, further identify whether it relates to Relevance or Reliability. a. Affected by the information the evidence provides to the audit team. Refers to the quantity of evidence, which is the number of transactions or Appropriateness - Reliability b. components of an account balance of class of transactions examined by the Appropriateness - Relevance audit team. c. Refers to the extent to which the audit team can trust the evidence. Appropriateness - Reliability