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question 7.5 on the document i am looking at has no answer. The relationship between the audit risk percentage, reliance on substantive procedures, and evidence

question 7.5 on the document i am looking at has no answer.

The relationship between the audit risk percentage, reliance on substantive procedures, and evidence persuasiveness is: (Note: high audit risk is assessed at 5%; low audit risk is assessed at 2%)

a. Low audit risk, higher reliance on substantive testing, lower evidence persuasiveness required.

b. High audit risk, more reliance on substantive testing, higher evidence persuasiveness required.

c. Low audit risk, less reliance on substantive testing, higher evidence persuasiveness required.

d. High audit risk, less substantive testing, lower evidence persuasiveness required.

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