Final answer:
The risk of incorrect rejection and assessing control risk too high relate to effectiveness in sampling.
Step-by-step explanation:
The risk of incorrect rejection and the likelihood of assessing control risk too high relate to effectiveness in sampling.
Effectiveness in sampling refers to the ability of a sampling method to accurately represent the population being studied and minimize the risk of errors. When control risk is assessed too high, it means that the auditor believes there is a higher likelihood of material misstatements in the financial statements, which increases the risk of incorrect rejection. To mitigate these risks, auditors use effective sampling techniques that ensure proper representation of the population and minimize the chance of errors.