When control risk is high the audit strategy is to:

Select one:

a$.$

increase reliance on tests of controls and reduce reliance on substantive testing of transactions and account balances.

b$.$

do little or no tests of controls and increase reliance on substantive testing of transactions and account balances

c$.$

assume the clients management is dishonest and immediately report them to ASIC

d$.$

refuse to continue with the remainder of the audit due to the high risk of fraud