As the acceptable level of detection risk decreases, an auditor may change the:

(a) assessed level of inherent risk to a lower amount.

(b) timing of tests of control by performing them at several dates rather than all at once.

(c) mature of substantive procedures, from a less effective to a more effective procedure.

(d) timing of substantive procedures by performing them at an interim date rather than at year-end.

Choose the best answer