Question: When the sample exception rate (SER) exceeds the tolerable exception rate (TER), theauditor will likely increase the assessed level of control risk and increase one

When the sample exception rate (SER) exceeds the tolerable exception rate (TER), theauditor will likely increase the assessed level of control risk and increase one or morerelated substantive tests. What other courses of action are available to the auditor whenSER exceeds TER?

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