In response to an increased level of assessed risk of material misstatement, an auditor of a nonissuer would generally

A. Not make changes to the nature, timing, or extent of further audit procedures.

B. Increase the emphasis on professional skepticism when gathering and evaluating audit evidence with the audit team.

C. Perform more substantive audit procedures at an interim date instead of at period end.

D. Perform additional tests of controls at an interim date to eliminate the need for substantive tests at period end