The likelihood of assessing control risk too high is the risk that the sample selected to test controls:
A. contains misstatements that could be material to the financial statements when aggregated with misstatements in other account balances or transactions classes.
B. does not support the tolerable misstatement for some or all of management's assertions.
C. does not support the auditor's planned assessed level of control risk when the true operating effectiveness of internal control justifies such an assessment.
D. contains proportionately fewer deviations from prescribed internal controls than exist in the balance or class as a whole.
Answer: C
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