Question: Why do auditors use the audit risk model when planning an audit? If audit evidence was gathered and evaluated and an auditor decides to increase

Why do auditors use the audit risk model when planning an audit? If audit evidence was gathered and evaluated and an auditor decides to increase the assessed level of control risk from that originally planned what would need to be done in order to achieve an overall audit risk level that is substantially the same as the planned audit risk level? Why would an auditor want to achieve this level?

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