As a Result of Tests of Controls, an Auditor Assesses

Multiple Choice

As a result of tests of controls, an auditor assesses control risk too high. This incorrect assessment most likely occurred because:

A) Control risk based on the auditor's sample is less than the true operating effectiveness of the client's control activity.
B) The auditor believes that the control activity relates to the client's assertions when, in fact, it does not.
C) The auditor believes that the control activity will reduce the extent of substantive testing when, in fact, it will not.
D) Control risk based on the auditor's sample is greater than the true operating effectiveness of the client's control activity.