![](https://cos-cdn.shuashuati.com/pipixue-wap/2020-1230-1107-56/ti_inject-812ce.png)
When a compensating control exists, the absence of a key control
A.
is no longer a concern because there is no longer a significant deficiency or material weakness.
B.
is still a major concern to the auditor.
C.
could cause a material loss, so it must be tested using substantive procedures.
D.
is magnified and must be removed from the sampling process and examined in its entirety.