In the audit risk model the auditor is only able to manipulate inherent and control risk.

Name: In the audit risk model the auditor is only able to manipulate inherent and control risk.
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In the audit risk model, the auditor can also manipulate detection risk in order to achieve an acceptable overall audit risk. Detection risk can be decreased by increasing the extent of substantive testing or performing more detailed testing procedures.

In the Audit Risk Model the Auditor Is Only Able