Câu 137: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following is a benefit from reduced testing during a particular phase of an audit engagement?

1. A. The size of the internal audit activity can be reduced.
2. B. There is less concern about assessing inherent risk.
3. C. The level of planned audit risk is lowered.
4. D. Additional audit hours are available for pursuing other engagement objectives. — đáp án hiện tại