$4.$ When the auditor has properly planned and performed the audit to reduce risk to an acceptably low level that is consistent with the objective of the audit, this means that the auditor has conducted enough work to

A$)$ reduce inherent risks to an acceptable level.

B$)$ increase detection risk to a satisfactory level.

C$)$ detect errors in internal controls so that control risk can be set higher.

D$)$ detect material misstatements to the targeted level of assurance.