For the following two situations, determine the scope (expanded or reduced) of auditing procedures for an assertion made and why? Please give me a detailed answer!

1. IR AND CR: Increase Acceptable level of DR: Decrease 2. IR AND CR: Decrease Acceptable level of DR: Increase

The direction of answer should be...

- 1: need more effective (expanded) final audit

- 2: reduce the final aduit and need more effective (expanded) audit