Question: 1 . Audit _ _ _ _ _ _ _ is affected when too much substantive testing is done. 2 . Audit effectiveness is impacted

1. Audit _______is affected when too much substantive testing is done.
2. Audit effectiveness is impacted when the auditor doesn't do enough _______.
3. An audit needs to have the correct balance of efficiency and _________.
4. Assessing the control risk too low results in an inappropriate _______ of the extent of substantive procedures.
5. Auditors must carefully control the risk of assessing risk too high or _____when performing test of controls.

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