An Appropriate Level of Effectiveness Risk for a Substantive Test

An appropriate level of effectiveness risk for a substantive test is:

A) Inversely related to the assessed inherent risk and control risk and directly related to the analytical procedures risk.
B) Inversely related to the assessed inherent risk,control risk,and analytical procedures risk.
C) Directly related to the assessed inherent risk and control risk and indirectly related to the analytical procedures risk.
D) Directly related to the assessed inherent risk,control risk,and analytical procedures risk.