1. Attribute Sampling: Audit Sampling for Test of Controls In testing controls, auditors are concerned with two sampling risks. Insert the correct sampling risks into the appropriate boxes in the table below for the Assessed Control Risk and the States of Nature presented below (Chose from the following options: or Correct Conclusion, Risk of Assessing Control Risk too Low, Risk of Assessing Control Risk too High). Actual or True State of Internal Controls Auditors' Assessment of Control Risk Internal Control is Effective Internal Control Not Effective LOW HIGH