The risk of underreliance is the probability that the evidence in the sample indicates
A. Low control risk when the actual operating effectiveness of the control does not justify a low control risk assessment.
B. Low control risk when the actual operating effectiveness of the control would justify a low control risk assessment.
C. High control risk when the actual operating effectiveness of the control would justify a lower control risk assessment.
D. High control risk when the actual operating effectiveness of the control would justify a higher control risk assessment.
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