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

Question

Quizplus · Accepted Answer

When an auditor wants a lower assessed control risk, they need to increase their confidence in the effectiveness of the entity's internal controls. This can be achieved through more extensive testing, which includes conducting more tests on each control, using larger sample sizes for these tests, and testing a greater number of controls.

If the Auditor Wants a Lower Assessed Control Risk