State whether each of the following statements is true or false, and give your reasons.

a. The audit evidence accumulated for every client should be approximately the same, regardless of the circumstances.

b. If audit risk is the same for two different clients, the audit evidence for the two clients should be approximately the same.

c. If audit risk, inherent risk, and control risk are approximately the same for two different clients, the audit evidence for the two clients should be approximately the same.