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 percent to 10 percent.
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.