Control risk is
A. the probability that the auditor will render an unqualified opinion on financial statements that are materially misstated
B. associated with the unique characteristics of the business or industry of the client
C. the likelihood that the control structure is flawed because controls are either absent or inadequate to prevent or detect errors in the accounts
D. the risk that auditors are willing to take that errors not detected or prevented by the control structure will also not be detected by the auditor
Answer: C
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