Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 4

The likelihood of assessing control risk too high is the risk that the sample selected to test controls a. Does not support the auditor's planned assessed level of control risk when the true operating effectiveness of internal control justified such an assessment.
B) Contains misstatements that could be material to the financial statements when aggregated with misstatements in other account balances or transaction classes.
C) Contains proportionately fewer deviations from prescribed internal controls that exist in the balance or class as a whole.
D) Does not support the tolerable misstatement for some or all of management's assertions.