An Auditor May Decide to Assess Control Risk at High

An auditor may decide to assess control risk at high for certain assertions because the auditor believes:

A) evaluating the effectiveness of control policies and procedures is inefficient.
B) sufficient evidential matter to support the assertions is likely to be available.
C) considering the relationship of assertions to specific account balances is more efficient.
D) more emphasis on tests of controls than substantive tests is warranted.