If the auditor makes an assessment that there is a low level of control risk and inherent risk for an entity, what would you expect the auditor to do?

(a) Perform no substantive procedures.

(b) Perform no control tests because of the low level of control risk.

(c) Perform a relatively small number of substantive procedures.

(d) Re-evaluate his or her acceptable level of audit risk.

Choose the best answer.