What is the result if an auditor does not rely on an effective system of internal controls? Auditor will perform less testing than required Auditor may provide an inappropriate audit opinion Auditor will rely on the controls and perform less substantive testing instead Auditor will perform an inefficient auditMatch the appropriate terms from the list provided to the definitions. 2. 3. 4. The risk that an auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. The risk that the auditor's testing procedures will not be effective in detecting a material misstatement. The risk that a client's system of internal controls will not prevent or detect a material misstatement. The susceptibility of the financial statements to a material misstatement without considering the * internal controls. Audit risk Inherent risk Control risk Detection risk