the main concern of an auditor using sampling methods is a the risk of incorrect rejection b the risk of incorrect acceptance c the risk of incorrect collusion d. the risk of overindulgence

If Control Risk is High: O "a. Detection risk needs to be low, and substantive tests should be decreased Ob. Detection risk needs to be high and substantive tests should be decreased oc. Detection risk needs to be low and substantive tests should be increased Detection risk needs to be high and substantive tests should be increased