Assume an auditor's interim consideration of internal control in the expenditure/

disbursement cycle reveals that control risk can be assessed below the maximum and detection risk above the minimum for some assertions. Which of the following is true about substantive tests applied to accounts payable?

a. The auditor is more apt to confirm payables balances.

b. The auditor is less apt to perform substantive tests at the balance sheet date only.

c. The auditor is more apt to increase the extent of substantive tests.

d. The auditor is more apt to ignore the risk of incorrect acceptance when sampling accounts payable.

Choose the correct answer.