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A is corrent because an auditor may conclude that it is inefficient to obtain additional audit evidence through tests of controls and may use the assessed level of control risk to plan the substantive tests for those assertions.
B is incorrect because tests of controls will be performed if a reduction in the assessed level of control risk is justified.
C is incorrect because the available audience evidence generally would relate to a possible decreased assessed level of control risk, not an increased level.
D is incorrect because the fact that the assessed level of inherent risk exceeds the assessed level of control risk has no definite relationship to tests of controls.