The Risk of Assessing Control Risk Too High Is the Risk

The risk of assessing control risk too high is the risk that the evidence of compliance with control procedures in the sample indicates

A) Low control risk when the actual degree of compliance does not justify a low control risk assessment.
B) Low control risk when the actual degree of compliance justifies a low control risk assessment.
C) High control risk when the actual degree of compliance would justify a lower control risk assessment.
D) High control risk when the actual degree of compliance would justify a higher control risk assessment.

Correct Answer:

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