Risk Assessment. Eva-Maria Saevert, Wirtschaftsprufer, obtained an understanding of the control procedures related to valuation for sales for her client Sammlung der Schweiz. The results lead her to believe that performing tests of controls to reduce the assessed level of control risk would be the most efficient audit approach. The results of the completed tests of controls show that the control procedures were not consistently applied on Saturdays and Sundays, the two days each week the head clerk was not at the offices and during the periods when the head clerk takes his annual vacation or is away on business.

Required

A. What is the effect on the auditor's assessment of control risk?

B. What is the effect on the audit plan?

C. What recommendations can Eva-Maria Saevert make to change the controls so the same thing does not happen next year?