Diane and Alan are discussing the relationship between a client's system of internal control and control risk as assessed by the auditor. Which of the following statements is correct pertaining to this relationship? (Select all that apply.) There is no relationship between control risk as assessed by the auditor and a client's system of internal control. When an auditor gains an understanding of a client's system of internal control and determines that it is not as effective as first thought, control risk is likely to be assessed higher. If the auditor determines that a client's control risk is low, the auditor will conduct increased substantive testing. If an auditor assesses a client's control risk to be high, then the auditor is likely to conduct more substantive testing.