In most audits of large companies, internal control risk assessment contributes to audit efficiency, which means

a. The cost of year-end audit work will exceed the cost of control evaluation work.

b. Auditors will be able to reduce the cost of year-end audit work by an amount more than the control evaluation costs.

c. The cost of control evaluation work will exceed the cost of year-end audit work.

d. Auditors will be able to reduce the cost of year-end audit work by an amount less than the control evaluation costs.