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As the acceptable level of detection risk increases, an auditor may change the :

A. Assessed level of control risk from below the maximum to the maximum level.

B. Assurance provided by tests of controls by using a larger sample size than planned.

C. Timing of substantive procedures from year-end to an interim date.

D. Nature of substantive procedures from less effective to more effective procedures.

Accounting Basics, Accounting

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  • Reference No.:- M942627

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