10. Which of the following is true concerning the components of the audit risk model (i.e., ARIR X CR X DR? a. The auditor can change the level of AR by changing the level of IR directly b. The auditor can change the level of AR by changing the level of DR indirectly. c. The auditor can change the level of AR by changing the level of CR indirectly. d. The auditor can change the level of AR by changing the level of CR directly