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| In an environment that is highly automated, an auditor determines that it is not possible to reduce detection risk solely by substantive tests of transactions. Under these circumstances, the auditor most likely would A. Adjust the materiality level and consider the effect on inherent risk. B. Increase the sample size to reduce sampling risk and the detection risk. C. Apply analytical procedures and consider the effect on control risk. D. Perform tests of controls to support a lower level of assessed risk of misstatement. |