Assessing control risk too high is the risk that the sample:

a. Does not support tolerable error for some or all of management's assertions.

b. Contains proportionately more deviations from prescribed control procedures than actually exist in the population as a whole.

c. Contains monetary misstatements that could be material to the financial statements when aggregated with misstatements in other account balances or classes of transactions.

d. Contains proportionately fewer deviations from prescribed control procedures than actually exist in the population as a whole.

Choose the best answer.