The determination of test of details procedures are (a)__________ affected by results from tests of controls and substantive test of transactions. When results of tests of controls and substantive tests of transactions (b)________________ the auditor's initial assessment of control risk, the auditor will (c)__________ control risk, which then (d)____________ the need to perform additional substantive tests, particularly tests of details.

Choose from the option below to complete the above.

(a) is directly / is not

(b) do not support / support

(c) decrease / increase

(d) decreases / increases