Which of the Following Statements Is Incorrect

Multiple Choice

Which of the following statements is incorrect?

A) The less frequently a control is performed, the more testing the auditor needs to perform to be satisfied the control is operating effectively.
B) When other controls related to a particular objective are also in place and are tested, the level of assurance that might be needed from any one control is not as high as if the auditor were relying solely on a single control.
C) The less frequently a control is performed, the less testing the auditor needs to perform to be satisfied the control is operating effectively.
D) The results of the tests in prior audits and the current audit to date affect the perception of risk.