Which of the following statements is correct?

	A.	Auditors need to collect more audit evidence if the materiality is 3% of profit before tax rather than 7% of profit before tax.
	B.	Lower assessed control risk strategy means both control risk and detection risk are assessed low. As a result, auditors can collect less audit evidence.
	C.	The level of assurance obtained from dollar unit sampling is (1- the risk of incorrect rejection).
	D.	A new auditor picked up 7 deviations in a sample of 100, where the true sample deviation rate is 12%. This is an example of sampling risk.
	E.	Auditors must perform tests of controls if their initial assessment shows that internal controls seem to be effective.