If an auditor establiches a relatively lower level $($i$.$e$.,$ lower amount$)$ for materiality, then the auditor will

accumulate more evidence than if a highag level had been sel.

the level of materiality eitablished has no effect on the amount of fividence to be accomulated.

accumblate less evidence than if a higher level had been set.

accumdate approsimutely the sme evidence as would be the case were a higher level sec$,$