After assessing control risk at below the maximum level, an auditor desires to seek a further reduction in the assessed level of control risk. At this time, the auditor would consider whether:

(A) It would be efficient to obtain an understanding of the entity’s information system.

(B) The entity’s controls have been placed in operation.

(C) The entity’s controls pertain to any financial statement assertions.

(D) Additional evidential matter sufficient to support a further reduction is likely to be available.