Read the overview below and complete the activitiv

When performing a test of controls, auditors must too high and assessing control risk too low.

CONCEPT REVIEW:

Assessing control risk too high is the risk that the warranted based on the actual operating effective risk that the sample results will cause the auditors

Audit $q,$ is affected when too much substantive testing

Audit effectiveness is impacted when the auditor doesn't do enou

An audit needs to have the correct balance of efficiency and $q,$

Assessing the control risk too low results in an inappropriate $q,$

Auditors must carefully control the risk of assessing risk too high