On the Basis of Audit Evidence Gathered and Evaluated, an Auditor

question 31

Multiple Choice

On the basis of 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) decrease substantive testing
• B) decrease detection risk
• C) increase inherent risk
• D) increase materiality levels

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Definitions:

Chromoplasts

Plant cell organelles that contain pigments and are responsible for the colors of fruits and flowers.

Pigments

Substances that give color to materials by absorbing certain wavelengths of light and reflecting others, widely used in paints, inks, and biological functions.

Motor Proteins

Proteins that convert chemical energy into mechanical work, driving cellular movements such as muscle contraction and intracellular cargo transport.