When the Auditor Identifies Risk at the Assertion Level

question 136

Multiple Choice

When the auditor identifies risk at the assertion level,

• A) the auditor may need to obtain audit evidence that is more reliable and relevant.
• B) the auditor may choose to conduct substantive testing during interim periods rather than at the end of the period.
• C) the auditor may decrease the sample size.
• D) both a and b

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