Which of the Following Statements Is False

Multiple Choice

Which of the following statements is false?

A) Inherent risk is inversely related to the level of control risk.
B) Inherent risk is directly related to the amount of evidence required in account testing.
C) Inherent risk is the susceptibility of the financial statements to material misstatement,assuming no internal controls.
D) Inherent risk and control risk are assessed by the auditor and controlled by the client.