When the sample results do not support the recorded account balance, the least likely action the auditor might take is: A) perform alternative substantive procedures. B) examine additional sampling units. C) increase the sample size. D) change the assessed level of control risk. E) request the client to investigate the misstatements.

Question

Quizplus · Accepted Answer

Changing the assessed level of control risk is least likely because this action relates more to the auditor's assessment of the operating effectiveness of controls rather than directly addressing the discrepancy found in the account balance through substantive procedures.

When the Sample Results Do Not Support the Recorded Account