In auditing a non-public company, the auditor will test the internal control under which of the following situations? AB AR IR CR Does the Cost of Internal Cost of Substantive auditor plan to Control Testing Testing rely on Internal Control? 5% 50% 100% NO N/A $24,000 5% 50% 50% YES $8,000 $18,000 C 5% 50% 50% YES $5,000 $18,000 D 5% 50% 80% NO $3,000 $20,000