Holding other planning considerations equal, a decrease in the amount of misstatements in a class of transactions that an auditor could tolerate most likely would cause the auditor to:
选项：

A: Apply the planned substantive tests prior to the balance sheet date.
B: Perform the planned auditing procedures closer to the balance sheet date.
C: Increase the assessed level of control risk for relevant financial statement assertions.
D: Decrease the extent of auditing procedures to be applied to the class of transactions.