The risk of underreliance is the risk that the sample selected to test controls

a. Indicates that the controls are less effective than they actually are.

b. Contains misstatements that could be material to the financial statements when aggregated with misstatements in other account balances or transactions classes.

c. Contains proportionately fewer deviations from prescribed internal controls than exist in the balance or class as a whole.

d. Does not support the tolerable misstatement for some or all financial statement assertions.