Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 182

When making a decision about the dollar amount in an account balance based on a sample, the audit team considers the risk of incorrect acceptance to be more serious than the risk of incorrect rejection because
A) The incorrect rejection decision impairs the efficiency of the audit.
B) The audit team will do additional work and discover the misstatement of the incorrect decision.
C) The incorrect acceptance decision impairs the effectiveness of the audit.
D) Sufficient appropriate audit evidence will not have been obtained.