An auditor who increases the assessed level of control risk because certain control procedures were determined to be ineffective would most likely increase the
A) Extent of tests of controls.
B) Level of detection risk.
C) Extent of substantive procedures.
D) Level of inherent risk.

Question

Quizplus · Accepted Answer

When control risk is assessed as high due to ineffective control procedures, the auditor compensates by increasing the extent of substantive procedures to gather sufficient audit evidence.

An Auditor Who Increases the Assessed Level of Control Risk