Answer:
As the acceptable level of detection risk decreases, the auditor may do one or more of the following except change the:
Substantive testing
Step-by-step explanation:
Substantive testing is an audit procedure that examines the financial statements and supporting documentation to see if they contain errors. These tests are needed as evidence to support the assertion that the financial records of an entity are complete, valid, and accurate. There are many substantive tests that an auditor can use.