12.Which of the following statements most accurately describes an auditor's assessment of control risk (CR) at the rnaximum of 100967 a. The auditor assesses CR at the maximum of 100% by developing a greater understanding of the internal controls, which includes testing and evaluating the internal controls. b. IfCR is assessed at the maximum of 100%, the auditor needs to document the basis for the C. The auditor assesses CR at the maximum of 100% based on an initial understanding of t d. The auditor assessed CR at the maximum of 100% by directly changing the actual level of assessment. internal controls by performing a walk-through test of the internal controls. CR