Assessing Control Risk at Less Than High Would Most Likely

Multiple Choice

Assessing control risk at less than high would most likely involve:

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