Brown, CPA, is evaluating the risk of material misstatement (RMM) on an engagement. For each of the following, identify the risk component most directly affected matching the risk component from the list provided. Also indicate what effect the situation described would have on this risk by matching the appropriate option from the list provided.

Provided:

A. Control Risk/Decrease Risk

B. Inherent Risk/Increase Risk

C. Detection Risk/Decrease Risk

D. Control Risk/Increase Risk

E. Inherent Risk/Decrease Risk

F. Detection Risk/Increase Risk

Questions:

1. The entity