When an auditor increases the assessment of the risks of material misstatement because certain controls were determined to be ineffective, the auditor will most likely increase the
Extent of tests of details.
An auditor should obtain an understanding of internal control to assess the RMMs. The greater (lower) the assessment of the RMMs, the lower (greater) the acceptable detection risk for a given level of audit risk. In turn, the acceptable audit risk affects substantive testing. For example, as the acceptable audit risk decreases, the auditor changes the nature, timing, or extent of substantive procedures to increase the reliability and relevance of the evidence they provide.