As the Acceptable Level of Detection Risk Decreases, an Auditor

Multiple Choice

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

A) timing of tests of controls by performing them at an interim date rather than at year-end.
B) nature of substantive procedures from less effective to more effective procedures.
C) timing of tests of controls by performing them at several dates rather than at one time.
D) assessed level of risk of material misstatement to a higher amount.