B is corrent because decreasing the extent of substantive audit procedures increases detection risk, and this will increase audit risk when all other factors remain constant.
A is incorrect because decreasing the extent of substantive audit procedures does not decrease audit risk.
C is incorrect because decreasing the extent of substantive audit procedures does not have an indeterminate effect on audit risk.
D is incorrect because decreasing the extent of substantive audit procedures does have an effect on audit risk.
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