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D is corrent because substantive procedures are used to control the risk of incorrect acceptance of a population which is materially in error. The auditor faces two separate risks. The first risk is that material misstatements may occur in the accounting process, and the second risk is that material misstatements that have occurred will not be detected in the auditor’s examination. The auditor relies on internal control to reduce the first risk and substantive tests to reduce the second risk.
A is incorrect because the auditor’s assessment of internal control does not ordinarily identify material misstatement.
B is incorrect because obtaining a client representation letter will not in any way mitigate the risk of failure to detect material misstatements. Representation letters confirm the oral representations which have been made by management to the auditor but are not substitutes for any other audit procedures.
C is incorrect because tests of controls relate more directly with control operating effectiveness rather than the risk of failing to detect material dollar errors.