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If the Auditor Decides to Assess Control Risk at the Moderate

Question 139

Multiple Choice

If the auditor decides to assess control risk at the moderate level in a private company audit, when in previous years the auditor set control risk at the maximum level, then tests of controls for the current year would be


A) increased in number.
B) reduced in number.
C) not performed.
D) unchanged from prior planned settings.

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