a. You are an auditor of a private company and are faced with the decision of whether to use a Reliance Strategy or a Substantive Strategy when considering your client's internal controls. Define each strategy and discuss the impact of each strategy on the Audit Risk Model. (4 points) b. Now assume that you have decided to use the Reliance Strategy regarding your client's internal controls. Two possible outcomes of control testing are controls will be found to be 1) effective or 2) ineffective. How do cach of these outcomes affect the control risk assessment, amount of substantive testing, and overall audit efficiency? (4 points)