Which of the Following Statements Is

Multiple Choice

Which of the following statements is ?

A) There is no relation between the auditor's assessed risk of material misstatement and detection risk.
B) If detection risk is high,significant substantive procedures are necessary to reduce detection risk.
C) There is an inverse relation between the auditor's assessed risk of material misstatement and detection risk.
D) If detection risk is low,only a small number of substantive procedures are necessary to reduce the detection risk.