Which of the following statements is true?
a) The auditors have determined there is a low risk of material misstatement with respect to the completeness assertion.
b) The auditors have determined there is a low risk of material misstatement with respect to the accuracy assertion.
c) The auditors have determined there is a high risk of material misstatement with respect to the existence assertion.
d) The auditors have determined there is a high risk of material misstatement with respect to the valuation assertion.