【单选题】Which of the following is a correct statement?
A.
The audit risk model helps in evaluating results.
B.
Special care must be exercised when the auditor decides on the basis of accumulated evidence that the original assessment of control risk was understated.
C.
The auditor violates due care if he knows that the original assessment of audit risk is inappropriate and he fails to change it.
D.
Performance materiality is part of the audit risk model.