Which of the following statements regarding internal controls is correct? When internal controls are ineffective, the extent of substantive tests will be increased. When internal controls are ineffective, the extent of tests of controls will be increased. When internal controls are effective, the auditor may eliminate substantive tests. The effectiveness of internal controls does not affect the level of acceptable detection risk. All else constant, when an auditor has included a critical audit matter in the audit report, the auditor must have issued... An adverse opinion due to the GAAP departure. A disclaimer of opinion. An unmodified (also called an unqualified) opinion. A qualified opinion due to the GAAP departure