Risk of under reliance is the risk that the sample selected to test controls___
Options:
| a) Does not support the auditor’s planned assessed level of control risk when the true operating effectiveness of the control structure justifies such an assessment b) Supports the auditor’s planned assessed level of control risk when the actual position does not warrant such reliance c) Is not supported by adequate documents d) both (a) & (c) |
The Correct Answer Is:
a) Does not support the auditor’s planned assessed level of control risk when the true operating effectiveness of the control structure justifies such an assessment