A danger in setting the acceptable risk of overreliance too low is OA. The risk that the auditor is willing to take The risk that the auditor is willing to take of accepting a control as of accepting a control as effective when it ineffective when it is effective is ineffective Yes Yes OB The risk that the auditor is willing to take The risk that the auditor is willing to take of accepting a control as of accepting a control as effective when it ineffective when it is effective is ineffective No Yes OC. The risk that the auditor is willing to take the risk that the auditor is willing to take of accepting a control as of accepting a control as effective when it ineffective when it is effective is ineffective No No OD The risk that the auditor is willing to take the risk that the auditor is willing to take of accepting a control as of accepting a control as effective when it ineffective when it is effective is ineffective Yes No