ABC Industries is a privately owned business that sells medical product and devices to hospitals, clinics and the public. Certain changes have occurred in ABC Industries during the year undergoing the audit. Ali needs to evaluate the effect these changes have on audit risk. Audit risk at the financial statement level is influenced by the risk of material misstatement; which include factors related to management, the industry and the entity or a combination thereof. For of the following changes that have occurred during the year under audit identify the appropriate audit response for the response. A new inventory control system has been installed that reduces the access of unauthorized parties. Select one or more: Increase the acceptable level of detection risk. a. b. Change has no effect on the acceptable level of detection risk. c. Decrease the acceptable level of detection risk