If an audit of any of these companies is performed according to the AICPA auditing standards, and the auditor does not have time to test controls or determine that it is too costly to test controls, the auditor will: COMPANY A Controls are strong COMPANY B Controls are weak Assess Control Risk LOW, Assess Control Risk HIGH Assess Control Risk HIGH, Assess Control Risk LOW Assess Control Risk LOW, Assess Control Risk LOW Assess Control Risk HIGH, Assess Control Risk HIGH