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A is corrent because tests of controls are required when an auditor wishes to assess the risk of material misstatement at a low level. In addition, when such tests indicate that controls are designed and operating effectively, limited substantive tests may be performed.
B is incorrect because extensive tests of property and equipment balances will not be necessary.
C is incorrect because although analytical procedures may be performed the response does not refer to tests of controls which are necessary for assessment of control risk.
D is incorrect because extensive tests of transactions will not be necessary and because tests of controls will be necessary.