CONCEPT REVIEW: Assessing control risk too high is the risk that the sample results will cause the auditors to assess control risk higher than warranted based on the actual operating effectiveness of the control. Assessing control risk too low is the more important risk that the sample results will cause the auditors to assess risk at a lower level than warranted. Use your cursor to match each test result with its corresponding risk of controls. Assessing control risk too high Affects audit efficiency Affects audit effectiveness Assessing control risk too low Not performing enough testing Performing more testing than necessary