Based on Audit Evidence Gathered and Evaluated, an Auditor Decides

question 76

Multiple Choice

Based on audit evidence gathered and evaluated, an auditor decides to increase the assessed level of control risk from that originally planned. To achieve an overall audit risk level that is substantially the same as the planned audit risk level, the auditor would

• A) increase materiality levels.
• B) decrease detection risk.
• C) decrease substantive testing.
• D) increase inherent risk.

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Definitions:

Attracted

Feeling drawn towards or having an interest in someone or something.

Longitudinal Study

A research method that studies the same participants over a period of time, observing changes or developments in their behavior or characteristics.

Similar In Age

A description that indicates two or more individuals or entities are close in chronological age or period of existence.

Waist-To-Hip Ratio

A measure of body shape that compares the circumference of the waist to that of the hips, often used as an indicator of health risks related to body fat distribution.