After identifying the risks of material misstatement, the auditor develops an audit plan in response to those risks. Which of the following plans for testing revenue would be most likely if the auditor assesses control risk as high?

a$.$ The only evidence the auditor plans to obtain is from tests of details.

b$.$ The auditor plans to obtain $40\%$ of the necessary audit evidence from tests of controls and the remaining $60\%$ from substantive analytical procedures.

c$.$ The auditor plans to obtain the majority of the necessary audit evidence from tests of controls.

d$.$ Any of these plans would be an appropriate audit plan if the auditor believes that control risk is high.