Three cases below are independent from one another.

1. Controls of the client company appear strong. Auditors tested the controls and found them to be strong and operate effectively.
2. Controls of the client company appear strong, but auditors decide not to test them.
3. Controls appear weak.

For each case:

a. Is the assessed level of control risk high or low?

b. Is the acceptable detection risk high or low?

c. Based on the acceptable detection risk, explain the scope (nature, timing, and extent) of substantive procedures to be performed.