Final answer:
Option C, 'which accounts must agree to the general ledger,' is not one of the four decisions about audit evidence collection. The four key choices involve determining the audit procedures, sample size, timing, and specific items to test.
Step-by-step explanation:
Understanding Audit Evidence Decisions
The question pertaining to the decisions about what evidence to gather and how much of it to accumulate in an auditing context involves four key choices:
Which audit procedures to use: This determines the methods and techniques the auditor will employ to gather evidence.
What sample size to select for a given procedure: Here, the auditor decides the number of items to examine from a population.
When to perform the procedures: This relates to the timing of the audit procedures, such as at year-end or at various times during the fiscal period.
What items to test: This involves identifying specific accounts, transactions, or other items within the financial records to be examined.
The option that is not one of these four decisions is 'which accounts must agree to the general ledger'. Instead, it is a result that occurs from performing the audit procedures correctly and is not a decision on what evidence to collect or the extent of it. The decision regarding evidence gathering in audit revolves around selecting appropriate procedures, sample sizes, timing, and items for testing.
Answering the question at hand, option C, 'which accounts must agree to the general ledger,' is not one of the four decisions about what evidence to gather and how much of it to accumulate in auditing.