Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 11

After obtaining an understanding of an entity's internal control system, an auditor may set control risk at high for some assertions because he or she
A) Believes the internal controls are unlikely to be effective.
B) Determines that the pertinent internal control components are not well documented.
C) Performs tests of controls to restrict detection risk to an acceptable level.
D) Identifies internal controls that are likely to prevent material misstatements.