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Choose the best response. On the basis of audit evidence gathered and evaluated, an auditor decides to inerense assessed control risk from that originally planned.

Choose the best response.
On the basis of audit evidence gathered and evaluated, an auditor decides to inerense assessed control risk from that originally planned. To achieve an audit risk level (AcAI that is substantially the same as the planned audit risk level (AAR), the auditor will
increase inherent risk.
increase materiality levels.
decrease substantive testing.
decrease planned detection risk.
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