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The Risk of Underreliance Is the Probability That the Evidence

Question 77

Multiple Choice

The risk of underreliance is the probability that the evidence in the sample indicates


A) Low control risk when the actual operating effectiveness of the control does not justify a low control risk assessment.
B) Low control risk when the actual operating effectiveness of the control would justify a low control risk assessment.
C) High control risk when the actual operating effectiveness of the control would justify a lower control risk assessment.
D) High control risk when the actual operating effectiveness of the control would justify a higher control risk assessment.

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