When the Auditor's Assessment of Control Risk Is Below Maximum

question 93

Multiple Choice

When the auditor's assessment of control risk is below maximum:

• A) detection risk is set as high.
• B) the auditor performs tests of controls.
• C) the auditor predominately performs substantive tests.
• D) the auditor re-evaluates control risk.

---

Definitions:

Selling

The process of persuading a customer to purchase a product or service.

Flexibility

The quality of being able to change or adapt to new circumstances easily without negative consequences.

Sales

Activities involved in selling goods or services to consumers or businesses.

Objective Measures

Quantifiable data used to evaluate performance or progress, often based on clearly defined criteria unaffected by personal biases or interpretations.