Which of the Following Is a Definition of Control Risk

Multiple Choice

Which of the following is a definition of control risk?

A) The risk that a material misstatement will not be prevented or detected on a timely basis by the client's internal controls.
B) The risk that the auditor will not detect a material misstatement.
C) The risk that the auditor's assessment of internal controls will be at less than the maximum level.
D) The susceptibility of material misstatement assuming there are no related internal controls, policies, or procedures.