Below are descriptions of components of the audit risk model. Indicate, using the correct letter, which component is most closely associated with the example. Each component is associated with only one description. A. Audit risk B. Inherent risk C. Control risk D. Detection risk. ___ 1. The client's controls are not functioning as effectively as the auditor had anticipated. ___ 2. Accounts such as revenue and receivables are highly susceptible to misstatement. ___ 3. The auditor issues an unqualified opinion on the client's financial statements when a qualified or adverse opinion is more appropriate. ___ 4. The auditor performs more effective substantive procedures