In an environment that is highly automated, an auditor determines that it is not possible to reduce detection risk solely by using substantive tests of transactions. Under these circumstances, the auditor most likely would

(A) Apply analytical procedures and consider the effect on control risk.

(B) Increase the sample size to reduce sampling risk and detection risk.

(C) Perform tests of controls to support a lower level of assessed control risk.

(D) Adjust the materiality level and consider the effect on inherent risk.