Which of the following is the reason preliminary estimates of materiality should be made by the auditor?

a. Materiality guidelines cannot be adjusted after the audit procedures are conducted.

b. There is a direct relationship between the amounts in the financial statements that auditors consider to be material and the amount of audit work necessary to attest to the fairness of the financial statements.

c. There is an inverse relationship between the amounts in the financial statements that auditors consider to be material and the amount of audit work necessary to attest to the fairness of the financial statements.

d. Estimates of materiality will eliminate audit risk.