If the auditor finds extensive control test deviations and significant misstatements while performing substantive tests of transactions and substantive analytical$$ procedures,

Question content area bottom

Part $1$

A$.$

the cost of the audit should decrease.

B$.$

the auditor will conclude that system of internal controls are effective.

C$.$

extensive tests of details of balances will need to be performed.

D$.$

all of the above.