24. After obtaining an understanding of the internal control structure and assessing control risk of an entity, an auditor decided not to perform tests of controls.The auditor most likely decided that:

A: The available evidential matter obtained through tests of controls would not support an increased level of control risk.

B: A reduction in the assessed level of control risk is justified for certain financial statement assertions.

C: It would be inefficient to perform tests of controls given they would not result in reduced substantive tests.

D: The assessed level of inherent risk exceeded the assessed level of control risk.

(no explanation is required. Just answer is enough. Don't worry about rating. I will give excellent rating If answer is correct. Thanks.)