When using sampling for tests of controls,which of the following audit consequences may follow?
A)If sample results indicate that the control is operating effectively,but in fact it is not,control risk will be assessed too low.
B)If sample results indicate that the control is operating effectively,but in fact it is not,control risk will be assessed too high.
C)If sample results indicate that the control is not operating effectively,but in fact it is operating effectively,the audit is likely to be faulty because of reduced substantive tests.
D)If sample results indicate that the control is not operating effectively,but in fact it is operating effectively,control risk will be assessed too low.

Question

Quizplus · Accepted Answer

If sample results incorrectly indicate that a control is effective when it is not, the auditor will assess control risk too low, potentially leading to insufficient substantive testing.

When Using Sampling for Tests of Controls,which of the Following