Assuming a low assessed risk of material misstatement, which of the following audit procedures would be least likely to be performed?

There are fewer risks with internal recruiting because internal candidates are already known and are familiar with the organization.

a. True b. False

One of the advantages of test marketing is the ________

A) low cost B) ability to keep information from falling into competitors' hands C) opportunity to survey prospective customers D) ability to evaluate a product and its marketing program before commercialization E) opportunity to sell existing products to a core customer base