3.If the client is in an industry with a limited change, and involves very complex transactions and the results from the tests of controls show the internal control is effective at preventing and/or detecting material misstatements, auditors will conclude that Inherent risk is ______ and control risk is ______.

a. low; low

b. low; high

c. high; high

d. Moderate; high

e. Moderate; low

f. high; low