If the auditor wants a lower assessed control risk:
A) larger sample sizes for the tests of control would be appropriate.
B) a greater number of controls must be tested.
C) more tests must be conducted on each control.
D) all of the above would apply.

Question

Quizplus · Accepted Answer

A lower assessed control risk means the auditor has more confidence in the effectiveness of the client's internal controls. To achieve this, the auditor would likely increase the sample size, test more controls, and conduct more tests on each control to gather sufficient evidence.

If the Auditor Wants a Lower Assessed Control Risk