Which of the following is not part of evaluating audit evidence sufficiency?

• A. Materiality thresholds
• B. A single source of evidence
• C. Corroboration
• D. Risk assessment results

Answer: (B)

Sufficiency refers to how much audit evidence is needed to support conclusions. Materiality thresholds shape the amount of evidence required because they define what constitutes a material misstatement, guiding how extensive the evidence collection should be. Corroboration matters because getting information from independent sources strengthens both the reliability and the quantity of evidence supporting a conclusion. Risk assessment results influence how much evidence to gather by highlighting where higher-risk areas may need more investigation. Relying on a single source of evidence would not meet the requirements for sufficiency, since independent corroboration from multiple sources is needed to form a sound basis for the audit opinion.