Which of the following does not increase the need for sufficient appropriate audit evidence?

The following questions deal with audit risk and evidence. Choose the best response.
a. Which of the following does not increase the need for sufficient appropriate audit
evidence?
(1) A lower acceptable level of detection risk
(2) An increase in the assessed control risk
(3) A lower acceptable audit risk
(4) A decrease in the assessed inherent risk
b. As lower acceptable levels of both audit risk and materiality are established, the auditor should plan more work on individual accounts to
(1) find smaller misstatements.
(2) find larger misstatements.
(3) increase the performance materiality in the accounts.
(4) increase inherent risk in the accounts.
c. An auditor may compensate for a high assessed level of control risk by increasing the:
(1) level of detection risk.
(2) extent of tests of controls.
(3) preliminary judgement of acceptable audit risk.
(4) extent of substantive tests.

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