Each of the Following Might,by Itself,form a Valid Basis for an Auditor

Multiple Choice

Each of the following might,by itself,form a valid basis for an auditor to reduce substantive testing except for the:

A) Difficulty and expense involved in testing a particular item.
B) Assessment of control risk at a low level.
C) Low inherent risk involved.
D) Relationship between the cost of obtaining evidence and its usefulness.