Assessing Control Risk at Below the Maximum Level Most Likely

Multiple Choice

Assessing control risk at below the maximum level most likely would involve

A) Performing more extensive substantive tests with larger sample sizes than originally planned.
B) Reducing inherent risk for most of the assertions relevant to significant account balances.
C) Changing the timing of substantive tests by omitting interim-date testing and performing the tests at year-end.
D) Identifying specific internal control activities that are relevant to specific financial statement assertions.