Which of the following statements is correct? O A. The level of assurance obtained from dollar unit sampling is (1- the risk of incorrect rejection). O 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. OC. 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. O D. Auditors must perform tests of controls if their initial assessment shows that internal controls seem to be effective. O E. Auditors need to collect more audit evidence if the materiality is 3% of profit before tax rather than 7% of profit before tax