Assessing Control Risk at a Level Below High Most Likely

Multiple Choice

Assessing control risk at a level below high most likely would involve:

A) identifying internal controls relevant to specific assertions.
B) changing the timing of substantive tests by omitting interim testing and performing the tests at year-end.
C) reducing inherent risk for most of the assertions relevant to significant account balances.
D) performing more extensive substantive tests with larger sample sizes than originally planned.