. (Chapter 9) When the risk of material misstatement for an assertion is high, the auditors should consider allowing the internal audit function to audit this assertion must gather less reliable and persuasive evidence should not attempt to audit this assertion must gather more reliable and persuasive evidence QUESTION 15 Sampling riskis Chapter 10 the same thing as audit risk the risk that the sample chosen by the auditor is not representative of the population of transactions or items within an account balance and, as a consequence, the auditor arrives at an inappropriate conclusion the risk that the sample chosen by the auditor is representative of the population of transactions or items within an account balance and as a consequence, the auditor arrives at an inappropriate conclusion Inversely related to inherent risk QUESTION 16 Risk of incorrect rejection is defined as Chapter 10 the risk that the auditor concludes that a material misstatement does not exist when it does exist the risk that the auditor concludes that a material misstatement exsts when it does not exist the risk that an auditor incorrectly rejects a client the risk that management may relect the audit opinion issued by the auditor