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:

Marketers

Individuals or companies that promote and sell products or services to consumers or other businesses.

Decoding

The process by which the receiver of a message interprets or understands the message that has been sent.

Sender's Message

The information or intended communication transmitted from the sender to the receiver in the process of communication.

Receiver

The party in a communication process that receives the message sent by the sender.