Q.Which of the following is NOT a factor an auditor should consider before deciding the extent of Test Checking?
(A) The strength of the client's internal control/internal check system
(B) The size of the business and volume of transactions
(C) The colour of ink used in the cash book
(D) The materiality and nature of the transactions being examined

The genuine factors relate to risk, volume, and control strength — not a cosmetic detail like ink colour.

Section b lists the genuine factors an auditor must weigh before deciding how much test checking to perform and how to select the sample: the size of the business and volume of transactions, the strength of the internal control/internal check system, the nature and materiality of the transactions, and ensuring the sample is genuinely representative across the audit period.

Option-by-option analysis:

• (A) A genuine factor — a stronger internal check justifies a smaller sample; a weaker one requires a larger sample.
• (B) A genuine factor — a larger volume of transactions generally affects both the proportion and number of items tested. …