Please list correct options (multiple options)

Emma Maltz has been appointed as audit senior of the accounts receivable area in the audit of Fantastic Cruises, a company operating leisure cruises from ports in eastern Canada. Fantastic Cruises sells cruises to individuals (via its website} and to travel agents for resale to customers. All cruises are paid in advance,with a 10-percent deposit on booking, and the remainder collected at least fourweeks prior to sailing. Travel agents collect money from their customers, deduct their commission. and forward the remainder to the cruise company before the deadline. Emma has made a preliminary assessment that the client is a low control risk. Which of the fol lowing statements describe what Emma will do and how her conclusions over the effectiveness of controls will impact the nature, timing, and extent of the audit over accounts receivable? C] Emma will conduct few tests of controls over accounts receivable to support the assessment that control risk is low III Emma will seek evidence that controls over transactions in accounts receivable are effective and consistent C] If controls are effective, Emma will perform less interim testing and more balance sheet date testing III If controls are effective. Emma will reduce the extent of testing required CI If controls are effective. Emma will rely more on the inspection ofdocuments and less on observation and enquiry