The likelihood of assessing control risk too low is the risk that the sample selected to test controls

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

b. Does support the auditor's planned assessed level of control risk when the true operating effectiveness of the control does not justify such an assessment.

c. Contains misstatements that could be material to the financial statements when aggregated with misstatements in other account balances.

d. Contains proportionately more deviations from prescribed internal control policies or procedures than exist in the population.