Although Management May Have Designed Internal Controls,the Auditor May Choose

Although management may have designed internal controls,the auditor may choose not to test them because

A) the auditor believes it is more efficient to use analytical procedures to gather evidence
B) the auditor believes it is more effective to use substantive testing to gather evidence
C) the auditor believes it is more efficient to use substantive testing to gather evidence
D) the auditor believes it is more effective to use analytical procedures to gather evidence