If the auditor uses the primarily substantive approach instead of the lower control risk approach a. A

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If the auditor uses the primarily substantive approach instead of the lower control risk approach

a. A higher level of understanding of internal control is required.

b. The auditor plans to assess control risk at a lower level.

c. The auditor plans heavier reliance on substantive tests.

d. The auditor plans to restrict substantive tests.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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