Which Level of Risk Does the Auditor Normally Assign to the Presentation

Multiple Choice

Which level of risk does the auditor normally assign to the presentation and disclosure-related assertion of completeness for contingent liabilities and subsequent events?

A) low risk for inherent risks that required information may not be disclosed in the notes
B) medium for control risk with respect to identifying relevant events
C) medium with respect to providing adequate detail for the notes
D) high risk that all required information may not be disclosed in the notes