Which of the Following Is a Correct Statement

Multiple Choice

Which of the following is a correct statement?

A) When internal controls are effective, control risk can be reduced, and therefore the auditor will decrease the ARIA.
B) There is a direct relationship between ARIA and the required sample size.
C) A lower control risk risk requires a lower ARO in testing the controls.
D) ARO measures the auditor's desired assurance for an account balance.