 on within our audit process therefore instead of testing internal controls we're going to go straight to what we would think of as the more kind of substantive test that the test of going right to the accounts and essence and start to test assertions related to account balances and transactions. If we can rely on the controls which again we probably we will have to hopefully for to some degree for large organizations publicly traded companies then we're going to look at a reliance strategy and we're going to plan and perform tests of controls so if we're going to rely on the internal controls what we're going to do then is then do further planning and testing related to the internal controls because it should be easier to test the controls the checks and balances in the system as opposed to just trying to check the end result all the transactions that are resulting from the checks and balances so we're going to go in and basically check the checks and balances of the system depend on it hopefully and therefore or be able to depend on it hopefully if we trust them and then we can do less of the actual substantive testing set control risk based on the test of control so once we test the controls then we'll set the control risk at that point in time then we're going to ask ourselves another question at that point in time does the achieve level of control risk support the plan level of control risk so have whatever control risk we then set after looking at it does that meet what we've what we've decided on in terms of our planned control risk and then if if if the answer is no then we're going to revise the plan level of substantive testing so in other words if we have a reliance strategy we're going to set the the level of the basically the control risk and then we're going to we're going to do the testing and if we have to make an adjustment then we make an adjustment and we adjust then and revise the level of substantive procedures so in other words if we cannot uh the control risk is different than what we assess the control risk to be in the planning stage we're going to account for that by revising the level of substantive testing testing on the account level uh and the assertion level the transaction level as opposed to on the checks and balances or internal control level we'll document the level of control risk that we have determined to be and then we'll perform the substantive procedures based on the level of assessed control risk so obviously once we set the control risk then we can move on to the next stage and say okay now we can determine how much substantive testing we need to meet our objectives go down to the to the ground floor the actual kind of thing that most people probably think of within audit is actually dig into those accounts on the substantive level going through accounts and transactions related to them if on the other hand going back up to this red item that we asked this question does the achieve level of control risk support the plan level of control risk if the answer is yes it does then we're going to rely on the on those controls and we'll go forward and go straight down to the perform substantive procedures based on level of assessed control risk that we have determined