Which of the following statements most accurately describes an auditors assessment of control risk (CR) at the maximum of 100%?

Select one:

a. If CR is assessed at the maximum of 100%, the auditor needs to document the basis for the assessment.

b. The auditor assesses CR at the maximum of 100% based on an initial understanding of the internal controls by performing a walk-through test of the internal controls.

c. The auditor assessed CR at the maximum of 100% by directly changing the actual level of CR.

d. The auditor assesses CR at the maximum of 100% by developing a greater understanding of the internal controls, which includes testing and evaluating the internal controls.