Checklists Used to Assess Audit Risk Have Been Criticized for All

Checklists used to assess audit risk have been criticized for all of the following reasons except:

A) Providing a false sense of security that all relevant factors are addressed.
B) Inappropriately implying equal weight to each item on the checklist.
C) Decreasing the uniformity of data acquisition.
D) Being incapable of translating the experience or sound reasoning intended to be captured by each item on the checklist.