Why Is the Auditor More Concerned with the Risk of Assessing

Multiple Choice

Why is the auditor more concerned with the risk of assessing control risk too low rather than the risk of assessing control risk too high?

A) The risk of assessing control risk too high is not a type of sampling risk.
B) The risk of assessing control risk too low exposes the auditor to an efficiency loss.
C) The risk of assessing control risk too low may result in the auditor failing to perform sufficient substantive procedures.
D) The risk of assessing control risk too low cannot be measured by the auditor during the sampling process.