Extensive tests of details for an income statement account is least likely to be required when:
A)analytical procedures reveal some unexpected fluctuations.
B)detection risk is high.
C)control risk is high.
D)inherent risk is high.

Question

Quizplus · Accepted Answer

When detection risk is high, auditors can rely more on analytical procedures and less on extensive tests of details, as they are willing to accept a higher risk of not detecting a material misstatement.

Extensive Tests of Details for an Income Statement Account Is