Choice "B" is correct. Providing more supervision during an audit of a nonissuer in response to assessed risks of material misstatement at the financial statement level is an example of an overall response.Choice "c" is incorrect. "Substantive response" is not a term used in the audit literature. The terms used are "overall response," "response to risks at the relevant assertion level," and "response to significant risks." The auditor develops these responses to the assessed risks of material misstatement.Choice "a" is incorrect. Performing further audit procedures include tests of the operating effectiveness of controls and/or substantive procedures. Increasing supervision is neither a test of operating effectiveness of controls nor a substantive procedure.Choice "d" is incorrect. Tests of controls are used to evaluate the operating effectiveness of internal controls in preventing or detecting material misstatements. Providing more supervision is not a test of controls.