Question: Explain the difference between the two types of sampling risk for controls: the risk that the auditor concludes that the client's system of internal controls

Explain the difference between the two types of sampling risk for controls: the risk that the auditor concludes that the client's system of internal controls is effective when it is ineffective, and the risk that the auditor concludes that the client's system of internal controls is ineffective when it is effective. What are the errors' different implications for the audit? (9 marks)

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