After obtaining an understanding of internal control and performing risk assessment procedures, an auditor decided not to

perform tests of controls. The auditor most likely concluded that the:

A$.$ Additional evidence to support a reduction in control risk was not cost$-$beneficial to obtain.

B$.$ Assessed level of inherent risk exceeded the assessed level of control risk.

C$.$ Internal control was properly designed and justifiably may be relied on$.$

D$.$ Evidence obtainable through tests of controls would not support an increased level of control risk.