Audit Risk Is a Measure of

question 33

Multiple Choice

Audit risk is a measure of

• A) the auditor's assessment of the likelihood that a material misstatement might occur in the first place.
• B) the probability that the financial statements contain errors.
• C) how willing the auditor is to accept that the financial statements may be materially misstated after the audit is completed.
• D) the probability that errors in the financial statements that were not detected by the internal controls of the firm are not detected by the auditor.

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