All of the internal control work in the audit of the Hurst Corporation has been completed, and the final assessed levels of control risk have been compared with the planned assessed levels of control risk for specified assertions. The auditor's preliminary audit strategy for these assertions was the lower assessed level of control risk approach.

Required

a. What should the auditor do next before designing specific substantive tests?

b. If it is necessary to determine a revised acceptable level of detection risk for some assertions, how can that be done?

c. When multiple substantive tests are designed for the same assertion, must the same acceptable level of detection risk be specified for each test? Explain.