If the auditor assesses control risk as high hellip ........

Auditing Audit and auditor's report

If the auditor assesses control risk as high….

Document the conclusions

Documents the reasons along with conclusions

Perform tests of control

Perform walk through tests

If the auditor assesses control risk as high Document reasons and conclusions

On control risk being high, than it’s concluded that controls are not operating effectively

On control risk being low, than it’s concluded that controls are operating effectively

Submit Error

why option A is right?