Which of the following represents an appropriate overall response to an increase in financial statem

Which of the following represents an appropriate overall response to an increase in financial statement level risk

Which of the following represents an appropriate overall response to an increase in financial statement level risk?

A. Changing the general approach of the audit to ensure control testing of all significant accounts.

B. Providing management with more specific details about audit sampling procedures.

C. Shifting substantive procedures to interim.

D. Increasing the level of supervision.

Answer: D

statement：
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