The following questions deal with audit risk and evidence. Choose the best response.
a. Which of the following does not increase the need for sufficient appropriate audit evidence?
(1) A lower acceptable level of detection risk.
(2) An increase in the assessed control risk.
(3) A lower acceptable audit risk.
(4) A decrease in the assessed inherent risk.
b. As lower acceptable levels of both audit risk and materiality are established, the auditor should plan more work on individual accounts to:
(1) Find smaller misstatements.
(2) Find larger misstatements.
(3) Increase the performance materiality in the accounts.
(4) Increase inherent risk in the accounts.

c. Based on evidence gathered and evaluated, an auditor decides to increase the assessed level of control risk from that originally planned. To achieve an overall audit risk level that is substantially the same as the planned audit risk level, the auditor could:
(1) Decrease detection risk.
(2) Increase materiality levels.
(3) Decrease substantive testing.
(4) Increase inherent risk.