As the Acceptable Level of Detection Risk Increases, an Auditor

Multiple Choice

As the acceptable level of detection risk increases, an auditor may change the:

A) Assessed level of control risk from low to high.
B) Assurance provided by tests of controls by using a larger sample size than planned.
C) Timing of substantive tests from year-end to an interim date.
D) Nature of substantive tests from a less effective to a more effective procedure.