After obtaining an understanding of the entity's internal control and assessing

control risk, an auditor of a non$-$public company decided not to perform additional

tests of controls. The auditor most likely concluded that the

additional evidence to support a further reduction in control risk was not cost

beneficial.

assessed level of inherent risk exceeded the assessed level of control risk.

internal control structure was properly designed and justifiably may be relied on$.$

evidence obtainable through tests of controls would not support an increased

level of control risk.