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C is corrent. Auditors often choose to use a measure relating to the prior year’s financial statements (e.g., a percentage of total assets, net income, or revenue) to arrive at a preliminary judgment about materiality.
A is incorrect because materiality is based on the magnitude of an omission or misstatement of the client’s financial statements, not financial statements of other firms.
B is incorrect because while an auditor’s materiality judgment will affect the anticipated sample size for planned substantive tests, sample size does not affect the materiality judgment.
D is incorrect because the assertions embodied in the financial statements remain the same from one audit to another.