Multiple Choice
Which of the following is a correct statement?
A) When internal controls are effective, control risk can be reduced, and therefore the auditor will decrease the ARIA.
B) There is a direct relationship between ARIA and the required sample size.
C) A lower control risk requires a lower ARO in testing the controls.
D) ARO measures the auditor's desired assurance for an account balance.
Correct Answer:

Verified
Correct Answer:
Verified
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