An auditor identified five key controls for the expenditures cycle and performed tests of these controls. When testing the controls, the auditor found a satisfactory number of deviations on three of the controls, but found several more deviations than expected on the other two controls. In this circumstance, the auditor would most likely Group of answer choices conclude that the related accounts are not fairly stated. increase the assessed level of control risk and increase the planned amount of substantive testing for the relevant assertions. increase the assessed level of control risk and the detection risk. conclude that previously-assessed control risk remains valid and make no change in the planned amount of substantive testing.