For a particular assertion, control risk is the risk that: A. A material misstatement will occur in

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For a particular assertion, control risk is the risk that:

A. A material misstatement will occur in the accounting process and not be detected on a timely basis by the internal control structure.

B. Audit procedures will fail to detect a weak control system.

C. Controls will not detect errors that occur.

D. The prescribed control procedures will not be applied uniformly.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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