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Exam IIA-CIA-Part1 All Questions

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Exam IIA-CIA-Part1 topic 2 question 32 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 32
Topic #: 2
[All IIA-CIA-Part1 Questions]

In the annual audit of the financial statements of a company with high inherent risk and a very strong control system, the external auditor may be able to allow detection risk to rise because.

  • A. Audit risk has been reduced.
  • B. Control risk has been assessed at a lower level.
  • C. The company's operations are very susceptible to misstatements.
  • D. Whenever inherent risk is high, control risk is disregarded.
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Suggested Answer: B 🗳️

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