Which of the following models expresses the general relationship of risks associated with the auditor's evaluation of control risk (C R), inherent risk (I R), and audit risk (A R) that would lead the auditor to conclude that additional substantive tests of details of an account balance are not necessary?

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IR CR AR a. 20% 40% 10% b. 20% 60% 5% c. 10% 70% 5% d. 30% 40% 5%