2-After the planned tests of controls have been completed, the auditor should reach a conclusion on the achieved level of control risk. The auditor uses the combination of the achieved level of control risk and the assessed level of inherent risk to determine the level of detection risk. In turn, the level of detection risk is used to determine the nature, timing, and extent of substantive tests. Explain (a) the nature, timing, and extent of substantive tests for low detection risk strategy and (b) those for high detection risk strategy.