An auditor has determined that the client's internal control is effective. The auditor most likely would increase the amount of substantive tests of details performed on payroll

transactions and balances when

A$.$ The cost and time involved to increase substantive tests of details are low.

B$.$ The assessed levels of control risk and acceptable detection risk are low.

C$.$ Analytical procedures indicate unusual fluctuations in recurring payroll entries.

D$.$ Accrued payroll expense includes calculated, formula$-$based commissions that vary.