Assume you are the audit senior on an engagement. As you were leaving the office, you noticed that Sam, the new intern at your firm, was looking uncomfortably at the workpapers in front of him. When you offered to help, he hesitantly stated that he felt dumb because he does not quite understand the Audit Risk Model as it relates to evidence collection in an integrated audit.1 More specifically, he questioned whether - and how detection risk is related to inherent risk, control risk and ultimately audit evidence. He was also confused on how the materiality concept fits into the picture. Even after reviewing the training material on the topic, Sam still feels lost. This is Sams first internship, and he has not yet taken the audit class. You were late for a client meeting, so you told Sam that you will respond to his question tonight via email.

Requirements: 1) Send a professional email, using non-technical, layman terms, to Sam to help clarify his confusion.

2) The body of the email should be between 250-350 words.