As the Acceptable Level of Detection Risk Increases, an Auditor

question 1

Multiple Choice

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

• A)timing of substantive tests by performing them at an interim date rather than year end.
• B)timing of the tests on controls by performing them throughout the year rather than at one time.
• C)assess the level of inherent risk to a lower amount.
• D)increase the sample size to achieve a more effective test.

---

Definitions:

Obscure

Not clearly expressed or easily understood; vague or ambiguous.

Negative Terms

In logic, these refer to terms within a proposition that negate or imply the absence of something.

Timelessness

The quality of being eternal, unchanging, or not affected by time.

Clean Driving Record

An individual's documentation showing a history free of traffic violations, accidents, or infractions.