Auditing 100 Practice Exam

Sufficiency versus appropriateness centers on quantity versus quality of audit evidence. Sufficiency is about how much evidence you have—the amount needed to form a conclusion. Appropriateness is about the quality of the evidence—the degree to which it is relevant to the assertion and reliable for supporting that assertion.

The statement matches this distinction by defining sufficiency as the quantity of evidence and appropriateness as its relevance and reliability. This is exactly how auditors think: gather enough evidence (sufficiency) and ensure that the evidence is applicable to the assertion and can be trusted (appropriateness).

The other ideas don’t fit because reliability, cost, timeliness, scope, or completeness are not the definitions of sufficiency or appropriateness. They may affect audit planning or the usefulness of evidence, but they don’t define these two concepts.