Q12. The firm of Bart and Simpson has accepted an engagement to audit the financial statements Thompson, Inc. During the planning stage of the audit, the auditors made the determination that t substantive testing would need to reduce detection risk to a particular Jevel before an unmodified opinion could be rendered. However, after the auditors had performed a significant amount of wor this earlier decision was altered. The acceptable level of detection risk was lowered as a prerequis for an unmodified opinion. Which of the following is most likely to have led to that change? A The auditors assessed inherent risk and it was lower than they had anticipated. B The level of overall audit risk that was deemed to be acceptable was raised. C The auditors assessed control risk and determined that it was higher than they had expected D No fraud risk factors were discovered during the early stages of the audit