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

Question

Quizplus · Accepted Answer

When control risk is assessed as higher due to ineffective control activities, the auditor compensates by increasing the extent of substantive tests of details to gather more evidence and reduce detection risk.

An Auditor Who Increases the Planned Assessed Level of Control