23. Walter Polonia was explaining to his junior staff the implications of sampling risk when conducting substantive testing. He made the following two statements: (i) \"If we conclude that a material misstatement does not exist when it does, then we have an increased control risk.\" (ii) \"If we conclude that a material misstatement exists when it does not we have an inefficient audit.\" Which statements, if any, were true? (i) (ii) (i) and (ii) neither (i) or (ii) 9.0.0