In an attributes sampling application,the auditor is typically more concerned with controlling the risk of assessing control risk too low than the risk of assessing control risk too high.

Question

Quizplus · Accepted Answer

In attributes sampling, the auditor is primarily concerned with controlling the risk of assessing control risk too low, as this could lead to the auditor relying too much on internal controls and issuing an audit opinion that is incorrect. Assessing control risk too high, on the other hand, may result in effective controls being tested unnecessarily, which is less risky for the auditor than assessing control risk too low.

In an Attributes Sampling Application,the Auditor Is Typically More Concerned