Control Risk Is ________

Control risk is ________.

A) the probability that a material misstatement could occur and not be prevented or detected by the company's internal control policies and procedures
B) the probability that a material misstatement could occur and not be detected by the auditor's audit procedures
C) the risk that the auditor will not be able to complete the audit on a timely basis
D) the risk that the auditor will not properly control the staff on the audit engagement