Question content area top Part 1 What is the relationship between the risk assessment process and the collection of audit? evidence? Question content area bottom Part 1 Choose the correct answer below. A. The auditor needs to complete the risk assessment process in order to know whether any evidence needs to be collected. B. The auditor must keep risk assessment out of the selection of audit evidence in order to avoid conflicts of interest. C. The auditor must assess risks to select the appropriate evidence to be collected. If the auditor does not know the? risks, then the wrong evidence might be collected or the wrong quality or amount of evidence might be collected. D. The auditor cannot determine the risks until that auditor has finished collecting evidence.