1.The acceptable level of detection risk is inversely related to the

A. Risk of misapplying auditing procedures.

B. Preliminary judgment about materiality levels.

C. level of assurance provided by the planned audit evidence from substantive tests.

D. level or assurance provided by the planned audit evidence from tests of controls

2.The degree of detection risk present in an audit engagement is referred to as a combination of non-sampling and sampling risk. Which of the following is an example of non-sampling risk?

A. The client having several subjective accounts on their balance sheet.

B. The internal control not being as effective as the auditor believes.

C. The auditor selecting inappropriate auditing procedures.

D. The internal control being more effective than the auditor believes.