As the Acceptable Level of Detection Risk Increases, an Auditor

question 952

Multiple Choice

As the acceptable level of detection risk increases, an auditor may change the:

• A) Assessed level of control risk from low to high.
• B) Assurance provided by tests of controls by using a larger sample size than planned.
• C) Timing of substantive tests from year-end to an interim date.
• D) Nature of substantive tests from a less effective to a more effective procedure.

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Definitions:

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