Auditing and Attestation

The existence of audit risk is recognized by the statement in the auditor's standard report that the auditor:

As the acceptable level of detection risk decreases, the assurance directly provided from:

On the basis of audit evidence gathered and evaluated, an auditor decides to increase the assessed level of control risk, and therefore the risk of material mis...

Which of the following would an auditor most likely use in determining the auditor's preliminary judgment about materiality?

Holding other planning considerations equal, a decrease in the amount of misstatements in a class of transactions that an auditor could tolerate most likely wou...