B. Yayasan Tuju is a charity whose constitution requires that it raise funds for educational projects. These projects are realised to educate children and support teachers in certain countries in Malaysi: Charities in the country from which Yayasan Tuju operates have recently become subject to new audit and accounting regulations. Charitable income is made up of cash collected at fund-raising events, phone appeals, and bequests (money left to the charity by deceased people). The charity is small and the trustees do not consider that the charity can afford to engage a qualified accountant. The charity employs a part-time bookkeeper and relies on volunteers for fund-raising. Your firm has been appointed as auditor for this charity because of the new regulations. Accounts have been prepared (but not audited) in the past by a volunteer who is a recently retired Chartered Certified Accountant. Required: Discuss the risks associated with the audit of Yayasan Tuiu by segregating the risk into inherent risk, control risk, and detection risk