If Tests of Controls Induce the Auditor to Change the Assessed

Multiple Choice

If tests of controls induce the auditor to change the assessed level of control risk for Property Plant & Equipment from 50% to 100%, and audit risk (6%) and inherent risk remain constant, the acceptable level of detection risk:

A) would most likely change from 10% to 5%.
B) would most likely change from 20% to 40%.
C) would most likely change from 30% to 15%.
D) would be unchanged, because the auditor has control over detection risk.
E) cannot be determined because inherent risk is not given.