After Performing Additional Tests of Controls, the Auditor Reassesses Control

Multiple Choice

After performing additional tests of controls, the auditor reassesses control risk from the initial planning level of slightly below maximum to moderate. The auditor should now:

A) decrease the level of detection risk, and decrease substantive testing.
B) increase the level of detection risk, and increase substantive testing.
C) increase planned substantive testing.
D) increase the level of detection risk, and decrease substantive testing.