An auditor assesses control risk because it ........

Auditing Concept of Auditing

An auditor assesses control risk because it

Affects the audit risk

Affects the level of detection risk that auditor may accept

Helps him to fix materiality level for each financial assertion

Is directly related to inherent risk

Affects the level of detection risk that auditor may accept

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I don't understand the answer. If the auditor accepts the detection risk then why is assessed.