When a sample selected to test controls too high the auditor will likely assess control risk O contains proportionately fewer deviations from prescribed internal controls than exist in the balance or class as a whole O does not support the auditor's planned assessed level of control risk when the true operating effectiveness of internal control justibes such an assessment O contains masstatements that could be material to the financial statements when aggregated with statements in other account balances or transactions classes O does not support the tolerable misstatement for some or all of management's assertions