Which Is Most Likely When the Assessed Level of Control

question 61

Multiple Choice

Which is most likely when the assessed level of control risk increases?

• A)Change from performing substantive procedures at year-end to an interim date.
• B)Perform substantive procedures directed inside the entity rather than tests directed toward parties outside the entity.
• C)Use the maximum number of dual purpose tests.
• D)Use larger sample sizes for substantive procedures.

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