Shows the auditor where inherent risk may be the greatest

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The auditor's primary reason for assessing control risk is that control risk assessment

(A) Affects the level of detection risk that the auditor may accept.

(B) Shows the auditor where inherent risk may be the greatest.

(C) Is relevant to the auditor's understanding of the control environment.

(D) Provides assurance that the materiality level set by the auditor is appropriate.

Reference no: EM131050639

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