Which of the Following Situations Is Not a Reason to Assess

Multiple Choice

Which of the following situations is not a reason to assess control risk as high?

A) Internal control policies or procedures are unlikely to be effective.
B) Evaluating the effectiveness of the internal control policies or procedures would be more time consuming than another audit approach.
C) The auditor has assessed detection risk as high.
D) Internal control policies or procedures are unlikely to pertain to an assertion.