An Audit Should Be Planned So That the Greatest Amount

An audit should be planned so that the greatest amount of audit work focuses on the areas with the highest risk factors.Regarding risk factors,control risk is defined as

A) the susceptibility to material risk in the absence of controls.
B) the risk that a material misstatement will get through the internal control structure and into the financial statements.
C) the risk that auditors and their audit procedures will not detect a material error or misstatement.
D) the risk auditors will not be given the appropriate documents and records by management who wants to control audit activities and procedures.