會研所審計考古題疑問 - 會計

台大 96
Research in auditing has shown that if a revised risk
is used in the audit risk model to determine a revised
planned detection risk, there is a danger of:
(A) not decreasing the evidence sufficiently
(B) not Increasing the evidence sufficiently
(C) over-auditing
(D) increased lawsuits against the auditor for failure to follow GAAS

金老師題庫本兩題一模一樣，但答案其中一個是 B 一個是 D
正確答案是哪個?? 感謝!

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