Which of the following independent circumstances describes an appropriate audit strategy? And tell me why A. Inherent risk for an assertion for a balance is assessed as high. The auditor assesses control risk as high and does not perform test of controls. The auditor performs extensive substantive tests of transactions and balances in response to a desired low level of detection risk. B. Inherent risk about an assertion for a balance is assessed as low. The auditor assesses control risk as low and performs extensive tests of controls to support this assessment. Detection risk is assessed as high and the auditor does not perform any substantive procedures.