In addition to modifying the audit evidence, there are two other ways that can be used to change auditors in order to respond to audit risk: 1. The engagement may require more experienced staff. CPA firms should staff all engagements with qualified staff. For low acceptable audit risk clients, special care is appropriate in staffing, and the importance of professional skepticism should be emphasized. 2. The engagement will be reviewed more carefully than usual. CPA firms need to ensure adequate review of the audit files that document the auditors planning, evidence accumulation and conclusions, and other matters in the audit.
Measurement Limitations One major limitation in the application of the audit risk model is the difficulty of measuring the components of the model. Despite the auditors best efforts in planning, the assessments of acceptable audit risk, inherent risk, and control risk, and therefore planned detection risk, are highly subjective and are only approximations of reality.