Which of the following is not a potential effect of an auditor's decision that a lower acceptable audit risk is appropriate? a. More evidence is accumulated. b. Less evidence is accumulated. c. Special care is required in assigning experienced staff. d. Review of audit documentation is performed by personnel not assigned to the engagement. As the acceptable level of detection risk increases, an auditor may change the: a. timing of substantive tests by performing them at an interim date rather than year end. b. timing of the tests on controls by performing them throughout the year rather than at one time. c. assess the level of inherent risk to a lower amount. d. increase the sample size to achieve a more effective test. In an audit area that has a higher inherent risk, it would be prudent to: a. decrease the amount of audit evidence gathered. b. assign less staff to that area. c. decrease the tolerable misstatement for the area. d. expand test of internal control. Inherent risk is related to detection risk and related to the amount of audit evidence. a. directly, inversely b. directly, directly c. inversely, inversely d. inversely, directly