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    Auditing and Assurance Services Study Set 1
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    Exam 17: Audit Sampling for Tests of Details and Balances
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    Acceptable Risk of Assessing Control Risk Too Low (ARACR) and Acceptable
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Acceptable Risk of Assessing Control Risk Too Low (ARACR) and Acceptable

Question 79

Question 79

True/False

Acceptable risk of assessing control risk too low (ARACR) and acceptable risk of incorrect acceptance (ARIA) are inversely related; that is, a decrease in ARACR is accompanied by an increase in ARIA.

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