Acceptable risk of assessing control risk too low (ARO) is the auditor's measure of:
A) control risk.
B) sampling risk.
C) inherent risk.
D) non- sampling risk.

Name: Acceptable risk of assessing control risk too low (ARO) is the auditor's measure of: A) control risk. B) sampling risk. C) inherent risk. D) non- sampling risk.
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Question

Quizplus · Accepted Answer

ARO refers to the risk that the auditor will conclude that the control risk is lower than it actually is, which is a type of sampling risk.

Acceptable Risk of Assessing Control Risk Too Low (ARO) Is