On the Basis of Audit Evidence Gathered,an Auditor Decides to Increase

On the basis of audit evidence gathered,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 need to adjust detection risk.a.Explain the audit evidence gathered that led the auditor to the conclusion that control risk must be increased and why the auditor evaluated the evidence in the manner described in the problem.b.Consider the impact of changing the risk of material misstatement on the calculation of detection risk.First assume that IR and CR are 1.0.Then assume that IR and CR are .30.Using the audit risk model,explain the affect on DR of each level specified for IR and CR.How much internal control testing does the auditor do with each assessment of the risk of material misstatement? How does the auditor determine each risk?