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 substantive tests by performing them at an interim date rather than at balance date.
B) assessed level of inherent risk to a higher amount.
C) timing of tests of controls by performing them at several dates rather than at one time.
D) nature of substantive tests from a less effective to a more effective procedure.