As a Result of Tests of Controls, an Auditor Assessed

question 122

Multiple Choice

As a result of tests of controls, an auditor assessed control risk too low and decreased substantive testing.This occurred because the true deviation rate in the population was:

• A) more than the deviation rate in the auditor's sample.
• B) less than the deviation rate in the auditor's sample.
• C) less than the risk of assessing control risk too low based on the auditor's sample.
• D) more than the risk of assessing control risk too low based on the auditor's sample.