An auditor assesses control risk because it | Faculties

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Mr. Dubey

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📊 Auditing

Q. An auditor assesses control risk because it

(A) Affects the audit risk
(B) Affects the level of detection risk that auditor may accept
(C) Helps him to fix materiality level for each financial assertion
(D) Is directly related to inherent risk

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✅ Correct Answer: (B) Affects the level of detection risk that auditor may accept

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