Inherent Risk and Control Risk Are Often Evaluated Together,because _____

Multiple Choice

Inherent risk and control risk are often evaluated together,because _____.

A) They are essentially the same.
B) They are interrelated,as internal controls are typically developed in response to assessed inherent risks.
C) Both are inversely related to the amount of substantive testing performed.
D) Gathering Neither risk can be mitigated by the auditor.