Which of the Following Would Not Result in a Lower

Multiple Choice

Which of the following would not result in a lower level of the risk of incorrect acceptance?

A) An increase in the acceptable level of audit risk from 5% to 10%
B) The inability of the auditor to rely on the internal control as planned
C) An increase in the susceptibility of the account balance to misstatement
D) A reduction in the utilization of analytical procedures in the audit examination