12. Which of the following is generally true about the sufficiency of audit evidence?
(A) The amount of evidence that is sufficient varies directly with the acceptable risk of materialmisstatement.
(B) The amount of evidence that is sufficient concerning a particular account varies inversely withthe materiality of the account.
(C) The amount of evidence that is sufficientc oncerning a particular account varies inversely withthe inherent risk of the account.
(D) When evidence is appropriate with respect to an account it is also sufficient.