If an entity is a public company, the auditor will most likely not feel the need to test the client's controls outsource the testing of controls to the internal audit function will test controls and follow a lower assessed level of control risk approach will tost controls and follow a higher assessed level of control risk approach If an entity is a public company, the auditor will most likely not feel the need to test the client's controls outsource the testing of controls to the internal audit function will test controls and follow a lower assessed level of control risk approach will tost controls and follow a higher assessed level of control risk approach