Saved := Question 6 After the auditor planned the audit based on the lower assessed level of control risk approach it was found that the tests of control did not support this approach. Although the controls were well designed, they were not implemented and therefore are ineffective. What audit strategy should the auditor now pursue? Selected answer will be automatically saved. For keyboard navigation, press up/down arrow keys to select an answer. a Adopt a predominantly substantive approach b Perform more extensive tests of control than originally planned C Reduce the level of substantive procedures d None of the above Question 7 For small clients it is often more efficient to adopt the predominantly substantive approach. Which of the following is a reason for this