12Which of the following statements most accurately describe

12.Which of the following statements most accurately describes an auditor\'s assessment of control risk (CR) at the rnaximum of 100967 a. The auditor assesses CR at the maximum of 100% by developing a greater understanding of the internal controls, which includes testing and evaluating the internal controls. b. IfCR is assessed at the maximum of 100%, the auditor needs to document the basis for the C. The auditor assesses CR at the maximum of 100% based on an initial understanding of t d. The auditor assessed CR at the maximum of 100% by directly changing the actual level of assessment. internal controls by performing a walk-through test of the internal controls. CR.

Solution

12. Which of the following statements most accurately describes an auditor\'s assesment of control risk (CR) at the maximumof 200%

d. The auditor assessed CR at the maximum of 100% by directly changing the actual level of CR.