Question: If the sample evidence does not support the planned level

If the sample evidence does not support the planned level of control risk, the audit team could
a. Increase the assessed level of control risk.
b. Perform additional substantive procedures, reducing the necessary level of detection risk.
c. Expand the sample to achieve an observed upper limit rate of deviation less than the tolerable rate of deviation.
d. All of the above are acceptable.


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  • CreatedOctober 27, 2014
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