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While performing a substantive test of details during an audit, the auditor determined that the ...

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While performing a substantive test of details during an audit, the auditor determined that the ...

While performing a substantive test of details during an audit, the auditor determined that the sample results supported the conclusion that the recorded account balance was materially misstated. Which of the following is the least likely auditor reaction to this discovery?

▸ perform expanded audit tests in the relevant areas

▸ increase detection risk in the relevant areas

▸ increase the sample size

▸ take no action until tests of other audit areas are completed

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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This site is awesome

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Good timing, thanks!

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