Which statement best describes materiality in a compliance audit?

Which statement best describes materiality in a compliance audit?

• A. Compliance audits are only performed by government auditors.
• B. Risks such as inherent risk, control risk, and detection risk are not appropriate in planning and performance of a compliance audit.
• C. Materiality is difficult to measure in a compliance audit.
• D. A report on compliance can only include negative assurance.

Answer: (C)