The more procedures that are directed to the same audit assertion • the less an auditor will need to rely on the evidence provided by one test alone and the smaller the sample size required. • the less an auditor will need to rely on the evidence provided by one test alone and the greater the sample size required. • the more an auditor will need to rely on the evidence provided by one test alone and the smaller the sample size required. O the less procedures should be directed to other audit assertions