Final answer:
Al Greensburg is concerned with the sufficiency of audit evidence when determining the sample size for auditing the cash account of XYZ Enterprises. Sufficiency relates to the amount of evidence needed to reach an informed audit conclusion, which is influenced by the risk of misstatement.
Step-by-step explanation:
When Al Greensburg is auditing the cash account for XYZ Enterprises and determining his sample size, he is concerned with the characteristic of sufficiency of audit evidence. Sufficiency refers to the quantity of evidence an auditor must gather to make an informed decision about the financial statements. It is directly affected by the risk of misstatement and the quality of such evidence - usually, the higher the risk, the more evidence is required.
Relevance and reliability are other attributes of audit evidence, with relevance relating to the pertinence of the evidence to the audit and reliability to the dependability of that evidence, but these do not determine the sample size. Appropriateness is a broader concept encompassing both relevance and reliability. However, it is the sufficiency of the evidence that primarily drives the decision on how many items to test. The auditor uses tools like the CRAAP test to evaluate audit evidence for attributes like relevance and reliability.