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What is meant by âlowering detection riskâ in auditing? A practitioner (or simply auditor) performing audit engagement is required to reduce audit risk to such level that is suitable to provide reasonable assurance to the intended users.
Limit of Detection (LOD) or detection limit, is the lowest concentration level that can be. determined to be statistically different from a blank (99% confidence). The LOD is typically. determined to be in the region where the signal to noise ratio is greater than 5.