The auditor assesses control risk because it: (a) includes the aspects of non-sampling risk that are controllable.
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The auditor assesses control risk because it:
(a) includes the aspects of non-sampling risk that are controllable.
(b) indicates where inherent risk may be the greatest.
(c) affects the level of detection risk the auditors may accept.
(d) needs to be reported on in the auditors’ report.
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