Audit risk

Dear Tutor,

I have a question for the risk assessment, which I hope you can kindly give me some guidance.

I read from an example of a book that due to a decrease in the turnover of the company, the completeness assertion of income and cut -off are assessed as high risk, while the other assertion, like occurrence assertion is assessed as a low risk. The high risk factor in the example is 2 while the low risk factor is 1. The overall materiality is, say, $ 10,000. So the performance maternity for low risk is $10,000 and the performance materiality for high risk is $5,000.

But in performing the tests on occurrence of income, the book still used high risk factor, (performance materiality: HK$5,000 instead of HK$10,000”) for testing against the occurrence assertion of income.

Does this mean that where there is an assertion, say, completeness of income assessed as high risk, in testing the other low risk assertions, like ,occurrence, we can still use the highest risk factor assessed for performing the test for assertions of the same test item?

Thank you for your help.