An auditor may decide to increase the risk of incorrect rejection when
A) increased reliability from the sample is desired.
B) many differences are expected.
C) initial sample results do not support the planned level of control risk.
D) the cost and effort of selecting additional items is low.

Question

Quizplus · Accepted Answer

Increasing the risk of incorrect rejection is more acceptable when the cost and effort of selecting additional items is low, as it allows for more efficient sampling without significantly impacting the audit's effectiveness.

An Auditor May Decide to Increase the Risk of Incorrect