performed. Auditors spend considerable time developing the audit plan so they can perform the audit effectively and efficiently.

Listed below are actions taken by an auditor. Determine if the items relate to the nature, timing, or extent of audit procedures. The components may be used once, more than once, or not at all.

a$.$ Chooses a test of controls to determine whether a client's monthly reconciliation process is being performed effectively.

b$.$ Uses a larger sample size of sales invoices for the current$-$year audit versus the prior$-$year audit.

c$.$ Chooses a substantive procedure to determine whether a client's accounts receivable balance is valued appropriately.

d$.$ Decides to perform a substantive procedure at interim instead of year$-$end.

e$.$ Uses a smaller sample size because detection risk is high.

f$.$ Decides client's controls are not effective and will perform primarily substantive procedures.

g$.$ Identifies an account as high risk and decides to perform further audit procedures at year$-$end.