أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
B. Alpha risk. This pertains to the risk where the auditor erroneously identifies a problem where there is none. Tendency would be an increase in the assessment of control risk. This will lead auditors to increase audit work which impairs the efficiency of the audit.
Answer option (b) >>>>>>>>>> Alpha risk