If the Auditor Decides to Assess Control Risk at the Moderate

question 139

Multiple Choice

If the auditor decides to assess control risk at the moderate level in a private company audit, when in previous years the auditor set control risk at the maximum level, then tests of controls for the current year would be

• A) increased in number.
• B) reduced in number.
• C) not performed.
• D) unchanged from prior planned settings.