Sherry Galo has performed an ADA and has documented the notable items. Which one of the following statements accurately describes how the CPA guidelines suggest addressing notable items?

A. When few exceptions are identified, the auditor may be able to examine each one to determine the impact on the original risk assessment.

B. When a great number of notable items are identified, the auditor must conclude the test was ineffective.

C. When no exceptions are identified, the auditor should assume the test has not been performed correctly and should reperform the test.

D. When few exceptions are identified, reduce the exceptions by clustering.