Auditors Perform Test of Controls and Substantive Tests of Transactions

Auditors perform test of controls and substantive tests of transactions for several reasons. Which of the following is not one of those reasons?

A) for larger public company audits, to conclude the control is operating effectively
B) to reduce assessed control risk and thereby reduce tests of details of balances
C) to determine whether the exception rate in the population is sufficiently low
D) to use rate of occurrence tests in the tests of details of balances