If the auditor of a private company assesses preliminary control risk as high then she should: (select all that apply) Plan to take a sample of key internal controls and test for their effectiveness. Plan to perform a walk through of internal controls to gain an understanding of the company's internal controls Stop work and issue a qualified opinion on the financial statements. Plan to adjust the nature, timing and extent of tests of details of balances to gain more and sufficient evidence. Determine the cost-benefit of testing internal controls and if deemed cost effective, continue to test key controls. Prepare a separate opinion report on the effectiveness of the company's internal controls. Plan to report any deficiencies identified to those charged with governance of the company. Prepare and report deficiencies to the SEC under Section 404 of SOX. Plan to NOT test the effectiveness of internal controls