After Obtaining a Preliminary Understanding of a Client's Computer Controls,audit

Multiple Choice

After obtaining a preliminary understanding of a client's computer controls,audit teams may decide not to perform tests of controls.Which of the following would not be a valid reason for choosing to omit tests of controls?

A) The client's computer controls duplicate manual controls existing elsewhere in the system.
B) There appear to be major weaknesses that indicate a high level of control risk.
C) The time and dollar costs of testing computer controls exceed the time and dollar savings in substantive procedures.
D) The client's controls appear to function at an adequate level to justify a low assessment of control risk.