For a Particular Account Balance Assertion, the Auditor Is Most

Multiple Choice

For a particular account balance assertion, the auditor is most likely to be able to avoid substantive tests of details with which of these set of risk assessments? $$\begin{array} { l l l l } & \underline {\text { Inherent }} & \underline {\text { Control }} & \underline {\text { Results of analytical procedures} } \\ A . & \text { Maxirmumn } & \text { MaximmInn } & \text { Unexpected } \\B.&\text { Maximum } & \text { Maximum } & \text { Expected } \\ C.&\text { Low } & \text { Low } & \text { Expected } \\D.&\text { Low } & \text { Low } & \text { Unexpected }\end{array}$$

A) A
B) B
C) C
D) D