As the acceptable level of detection risk decreases, the assurance directly provided from:
A)substantive procedures should increase.
B)substantive procedures should decrease.
C)tests of controls should increase.
D)tests of controls should decrease.

Question

Quizplus · Accepted Answer

As the acceptable level of detection risk decreases, auditors need to provide higher levels of assurance. To achieve this, auditors must increase the extent and depth of substantive procedures performed, including more extensive and detailed testing.

As the Acceptable Level of Detection Risk Decreases, the Assurance