16. To the following statements fits best (in other words, is most consistent) with the Auditors decision to assess control risk at less than the maximum level?

a. the auditor has decided that internal control is not operating effectively

b. the auditor plans to meet the audit risk objective solely by performing substantive procedures

c. the auditor has adopted a Reliance audit strategy and must perform appropriate test of control.

d. the auditor believe that a wholly substantive audit approach is more efficient than performing tests of control

e. the auditor does not believe that there is an adequate level of internal control to generate auditable financial statements. Accordingly, a disclaimer of opinion will have to be expressed