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) assessed level of control risk from less than high to high.
B) assurance provided by tests of controls by using a larger sample size than planned.
C) timing of substantive tests from year-end to an interim date.
D) nature of substantive tests from less effective to more effective procedures.