Based on the results of attributes sampling the audit team a

Based on the results of attributes sampling, the audit team assessed control risk too low and did not modify the nature, timing, and extent of its further audit procedures to reduce detection risk. This situation would most likely result in a(n) higher level of audit risk than planned. lower level of inherent risk. greater efficiency loss. lower effectiveness loss.

Solution

When not modify the nature, timing,and extent of its further audit procedures to reduce detection risk, audit risk will be high than planned and also there will be greater efficiency loss.