After the Initial Planning the Auditor's Estimate of the Risks

After the initial planning the auditor's estimate of the risks of a material misstatement in the financial statements of Toro Ltd is low. What audit approach would be appropriate in that situation?

A) No substantive testing but an emphasis on tests of controls within the accounting system and substantive testing of assets and liabilities
B) Some substantive testing of assets and liabilities plus a risk based approach to a consideration of business risks
C) Little or no testing of controls because if the efficiency of the system resulting in a low estimate of control risk plus substantive testing of assets and liabilities
D) Consideration of business risks only with no substantive or compliance testing