Actually yes. If my risk is truly high then I will not rely on only one single document of evidence for each of the six identified items. I will take the time to find and download every piece of multiple documentation available to me to eliminate any chance that an auditor could claim insufficient evidence on any of those items. I’ve never been audited, so I don't know if that is really necessary. But I’m not going to be lazy and not take those extra steps to ensure I am well equipped to defend all the deductions that I am entitled to - if my audit risk is truly high.
If you’re not going to do anything in response to the audit risk rating, then why bother having an audit risk rating?
