Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) the auditor controls detection risk by the amount of substantive testing he or she does
B) the auditor controls inherent risk by the amount of control testing he or she does
C) the auditor controls control risk by the amount of control testing he or she does
D) the auditor controls audit risk by the amount of substantive testing he or she does