Problem

On the basis of attributes sampling, an auditor decided to increase the assessed level of...

On the basis of attributes sampling, an auditor decided to increase the assessed level of control risk from the level originally planned. To achieve an overall audit risk level that is substantially the same as the original planned level of audit risk, the auditor would

A. Increase inherent risk.

B. Increase overall materiality levels.

C. Decrease substantive procedures.

D. Decrease detection risk.

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