If the Auditor's Assessment of Audit Risk Is Low (E

question 77

Multiple Choice

If the auditor's assessment of audit risk is low (e.g., 1% rather than 5%) , what is the effect on the amount of direct testing performed by the auditor?

• A) Increase in direct testing.
• B) Decrease in direct testing
• C) No change in direct testing.
• D) Direct testing is not needed.

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Definitions:

Dendrite Growth

The process by which dendrites (the extensions of neurons that receive signals from other neurons) increase in number and complexity, facilitating neural connectivity.

Brain Weight

The mass of the brain, which can reflect aspects of health, development, and certain pathological conditions.

Breast Milk

The milk produced by the human mammary glands, providing optimal nutrition and immune protection to infants.

Antibodies

Proteins produced by the immune system to neutralize or destroy foreign substances like bacteria and viruses.