Final answer:
When a CPA does not test controls, even if they appear strong, the planned assessed level of control risk is considered Maximum, indicating that the CPA will rely on substantive testing for assurance.
Step-by-step explanation:
The question relates to the field of audit and control risk assessment in accounting. If a CPA decides not to perform any tests of controls, despite having a client with what appears to be strong internal control, this would indicate a strategy that accepts a high level of control risk. Therefore, the planned assessed level of control risk should be Maximum. The CPA is effectively choosing not to rely on the internal controls and plans to perform substantive testing at a higher level to gain assurance that financial statements are free of material misstatements.