Question: For a given audit risk, what is the effect on substantive tests of determining that RMM is low ( Inherent risk is low & Control

For a given audit risk, what is the effect on substantive tests of determining that RMM is low (Inherent risk is low & Control risk is low)?
Question 36 options:
Tolerable misstatement decreases
Less rigorous procedure may be employed. (EX:Test invoices, send negative confirmation, perform inquiries rather than observation or sending positive confirmations)
Timing increases
Detection risk decreases

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