As the Acceptable Level of Detection Risk Increases, an Auditor

Multiple Choice

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

A) timing of substantive tests by performing them at an interim date rather than year end.
B) timing of the tests on controls by performing them throughout the year rather than at one time.
C) assess the level of inherent risk to a lower amount.
D) increase the sample size to achieve a more effective test.