According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?

According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?
A . The relative complexity, materiality, or significance of matters to which assurance procedures are applied.
B . The extent of assurance services necessary to ensure that all risks are identified.
C . The cost of providing the assurance services in relation to potential benefits.
D . The probability of significant errors, irregularities or instances of noncompliance.

Answer: B