To Obtain Reasonable Assurance,which Is a High,but Not Absolute Level

To obtain reasonable assurance,which is a high,but not absolute level of assurance,the auditor:

A) performs the work and properly supervises the client
B) assumes appropriate materiality level or levels
C) identifies and assesses risks of material misstatement,whether due to fraud or error,based on an understanding of the entity and its environment,including the entity's internal control
D) obtains sufficient appropriate management representations about whether material misstatements exist