An erroneous decision to assess control risk too high can have an adverse effect on
A) The efficiency of an audit engagement.
B) The effectiveness of an audit engagement.
C) The validity of an audit.
D) The type of report the auditor decides to render.

Question

Quizplus · Accepted Answer

Assessing control risk too high leads to more substantive testing than necessary, reducing audit efficiency.

An Erroneous Decision to Assess Control Risk Too High Can