On the Basis of Audit Evidence Gathered and Evaluated,an Auditor

Multiple Choice

On the basis of audit evidence gathered and evaluated,an auditor decides to increase the assessed level of control risk from that originally planned.To achieve an overall audit risk level that is substantially the same as the planned audit risk level,the auditor would ________.

A) decrease inherent risk to offset the increased control risk level
B) decrease detection risk and increase planned substantive audit procedures
C) increase inherent risk and decrease planned substantive audit procedures
D) increase materiality levels