When an Auditor Increases the Assessed Level of Control Risk

question 67

Multiple Choice

When an auditor increases the assessed level of control risk because certain control procedures were determined to be ineffective,the auditor would most likely increase the:

• A)Extent of tests of controls.
• B)Level of dete procedures.
• C)Level of inherent risk.

---

Definitions:

Assessment Catalog

A comprehensive listing or database that includes various tests, tools, or measurements used in evaluating abilities, skills, or knowledge.

Mental Measurement Yearbook

A comprehensive guide that evaluates the reliability and validity of tests in psychology and education.

Buros

An institute known for its critical reviews of commercially available tests through publications like the Mental Measurements Yearbook.