When discussing detection risk (DR) and the audit risk model, which of the following statements is NOT true? O a. DR is dependent on the other three factors in the model; i.e., it will change only if another changes. O b. When DR is changed from low to medium, the required accumulation of evidence would be increased. O c. DR is a measure of the risk that the auditor will not detect a misstatement in an assertion that could be material. O d. DR determines the amount of evidence the auditor plans to accumulate, inversely with the size of planned detection risk. LACUCINA Time l

When discussing detection risk (DR) and the audit risk model, which of the following statements is NOT true? a. DR is dependent on the other three factors in the model; Le. it will change only if another changes. b. When DR is changed from low to medium, the required accumulation of evidence would be increased. c. DR is a measure of the risk that the auditor will not detect a misstatement in an assertion that could be material. d. DR determines the amount of evidence the auditor plans to accumulate, inversely with the size of planned detection risk