The auditors primary reason for assessing control risk is that control risk assessment (A) Affects the level
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The auditor’s primary reason for assessing control risk is that control risk assessment
(A) Affects the level of detection risk that the auditor may accept.
(B) Shows the auditor where inherent risk may be the greatest.
(C) Is relevant to the auditor’s understanding of the control environment.
(D) Provides assurance that the materiality level set by the auditor is appropriate.
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Related Book For 
Principles Of Auditing An Introduction To International Standards On Auditing
ISBN: 9780273684107
2nd Edition
Authors: Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage
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