The assessment of the risks of material misstatement at the financial statement level is affected by the auditor's understanding of the control environment. Weaknesses in the control environment ordinarily will lead the auditor to O Conduct some audit procedures at an interim date rather than at period end. O Decrease the number of locations to be included in the audit scope. Have more confidence in internal control and the reliability of audit evidence generated internally within the entity. O Modify the nature of audit procedures to obtain more persuasive audit evidence