15. After obtaining an understanding of internal control and arriving at a preliminary assessed level ofcontrol risk, an auditor decided to perform tests of controls. The auditor most likely decided that:
(A)Additional evidence to support a reduction in the assessed level of control risk is not available.
(B) An increase in the assessed level of control risk is justified for certain financial statementassertions.
(C) It would be efficient to perform tests of controls that would result in a reduction in plannedsubstantive procedures.
(D)There were many internal control deficiencies that would allow misstatements to enter theaccounting system.