Revision of the Planned Level of Detection Risk Will Be

Multiple Choice

Revision of the planned level of detection risk will be necessary whenever:

A) accounts are affected by more than one transaction class.
B) the multiple control risk assessments for the same account balance assertion differ.
C) the lower assessed control risk approach is used.
D) the final assessed control risk does not support the planned level.
E) the final assessed control risk is not the same as the actual level.