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    Auditing and Assurance Services Study Set 6
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    Exam 18: Attributes Sampling
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    An Auditor Who Concludes That a Control Is Functioning Properly
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An Auditor Who Concludes That a Control Is Functioning Properly

Question 133

Question 133

Multiple Choice

An auditor who concludes that a control is functioning properly when,in fact,it is not has committed the


A) Risk of underreliance.
B) Risk of overreliance.
C) Risk of incorrect acceptance.
D) Risk of incorrect rejection.

Correct Answer:

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