Assessing control risk at below the maximum level most likely would involve:

Assessing control risk at below the maximum level most likely would involve:

• A. performing more extensive substantive test with large sample sizes that originally planned
• B. reducing inherent risk for most of the assertions relevant to significant account balances
• C. changing the timing of substantive test by omitting interim-date testing and performing the test year-end
• D. identifying specific internal controls relevant to specific assertions

Answer: (D)