Question: The correct answer is option B, and I need more explanation why option B is correct. Which of the following statements relating to the conduct

The correct answer is option B, and I need more explanation why option B is correct.

Which of the following statements relating to the conduct of substantive tests ismost correct?

A.There is an inverse relationship between the assessed risk of material misstatement and the extent of substantive testing the auditor must perform..

B.The nature, timing and extent of substantive procedures impacts the level of detection risk achieved.

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