Why Does the Risk of Overreliance Have an Inverse Relationship

Multiple Choice

Why does the risk of overreliance have an inverse relationship with sample size?

A) As the audit team expects fewer deviations from the control policy or procedure,the audit team can appropriately examine fewer items.
B) As the audit team is less concerned with making an incorrect conclusion with respect to reliance on the client's internal control,the audit team can appropriately examine fewer items.
C) As the level of control risk increases,the audit team is placing less reliance on internal control and can appropriately examine fewer items.
D) As the audit team requires greater compliance with the control policy or procedure,the audit team must examine a greater number of items.