If the Sample Evidence Does Not Support the Planned Level

question 109

Multiple Choice

If the sample evidence does not support the planned level of control risk,the audit team could

• A) Increase the assessed level of control risk.
• B) Perform additional substantive procedures, reducing the necessary level of detection risk.
• C) Expand the sample to achieve an observed upper limit rate of deviation less than the tolerable rate of deviation.
• D) All of the above are correct responses.

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Definitions:

Unknown Future

A reference to situations or outcomes that are uncertain or unpredictable.

Incremental Change

Change of a relatively small scope, such as making small improvements.

Small Improvements

Incremental positive changes or adjustments that cumulatively lead to significant progress.

Relatively Small

Refers to something that is modest or limited in size, magnitude, or extent compared to others of its kind or within a specific context.