For each of the following independent scenarios, state whether detection risk is higher or lower. If detection risk is higher, select the reason for the increase from the following four: inadequate planning, sampling omissions, non-sampling errors, or improper corrective actions.

a. The auditor fails to notice that an accounts payable payment (selected at random) was made to an unauthorized vendor.

b. The auditor assumes that tracing a randomly chosen sample of accounts receivable transactions from source documents to the accounting records will be sufficient to establish the account's accuracy. A confirmation of the largest accounts receivable balances would show that the accounts were misstated.

c. The auditor chooses to ignore the warning from an internal auditor that control procedures are not always followed in the shipping department.

d. A company has several hundred bank accounts (e.g., remote locations, payroll, payables, etc.). The auditor reconciles about one-half of them and, finding no errors, concludes that the cash balance is fairly stated. One of the other accounts is materially misstated.

e. An auditor performs preliminary analytical procedures on the fixed assets account and concludes that it can be safely ignored for auditing purposes. Several of the assets are obsolete.

f. In performing test counts of inventory during an inventory observation, an auditor fails to open some boxes purported to contain expensive electronic components. Many of the boxes contain bricks.

g. In confirming inventory existence, an auditor opens most of the boxes in a large electronic components warehouse. Although all the boxes the auditor opened contained the proper components, several of the other boxes contained bricks.

h. Although a sales clerk has unknowingly lost several large orders, the auditor fails to identify missing prenumbered sales order forms during substantive testing.