When discussing control risk and the audit risk model, which one of the following statements is NOT true?

Select one:

a. If the auditor concludes that internal control is completely ineffective to prevent or detect errors, he or she would assign a 0% to control risk.

b. The relationship between control risk and evidence is direct.

c. Control risk is a measure of the auditor's assessment of the likelihood that errors will not be prevented or detected by the client's internal control.

d. The relationship between control risk and detection risk is inverse.