图 Audit Assurance from Substantive Tests and Tests of controls 12-7 at Different Levels of Internal Control Effectiveness Acceptable assurance Audit assurance from ntrol risk assessment and tests of controls Audit assurance from substantive tests No assurance C INTERNAL CONTROL EFFECTIVENESS Strong contre No reliance on controls not cost-effective Some reliance on controls C, Maximum reliance on controls图 12 - 7 Audit Assurance from Substantive Tests and Tests of Controls at Different Levels of Internal Control Effectiveness