Based on Audit Evidence Gathered and Evaluated, an Auditor Decides

Multiple Choice

Based on audit evidence gathered and evaluated, an auditor decides to increase the assessed level of control risk from that originally planned. To achieve an overall audit risk level that is substantially the same as the planned audit risk level, the auditor would

A) increase materiality levels.
B) decrease detection risk.
C) decrease substantive testing.
D) increase inherent risk.