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A is corrent because assessing the risk of material misstatement below the maximum based on controls involves (1) identifying specific controls relevant to specific assertions, and (2) performing tests of controls to evaluate their effectiveness.
B is incorrect because the auditor need not document that the additional audit effort to perform tests of controls exceeds the potential reduction in substantive testing; in fact, in such a situation, it is doubtful that tests of controls would be performed since they are not cost effective.
C is incorrect because applying analytical procedures is not directly related to assessing control risk. 
D is incorrect because tests of details of transactions and account balances to identify potential errors and irregularities are substantive tests used to restrict detection risk.