The risk of underreliance is that the sample selected to test controls

Contains misstatements that could be material to the financial statements when aggregated with misstatements in other account balances or transaction classes.

Contains proportionately fewer errors or deviations from prescribed controls than exist in the balance or class as a whole.

Does not support the tolerable misstatement for some or all of management$$s assertions.

Does not support the auditor$$s planned reliance on controls when the true operating effectiveness of controls justifies such an assessment.