11.Auditors may assess control risk "at maximum level" for some financial statement assertions because they believe that

1. the design of internal control is highly effective
2. internal control is Thoroughly documented
3. tests of control are not likely to find any instances where the control under consideration were not performed as intended
4. Reliance on internal control is less efficient than a wholly substantive audit approach
5. time pressure does not permit a wholly substantive audit approach