During 2019, the client suffered losses in sales quantity for many of its products. The drop in sales is largely attributable to the economy and the industry the client is in. The drop in sales raises questions about whether the client will be able to pay its bank loans on a timely basis. What are the risk implications for the audit? A. IR down and DR down B. IR up and DR down OC CR up and DR down OD.CR down and DR up QUESTION 24 During 2019, the client expanded its product line in the software industry. The client now offers customers a "bundle" of products/services including a software program plus a multi-year commitment to upgrade the program. This change in products/services adds to the complexity of accounting for the client's sales revenue. What are the risk implications for the audit? A CR up and DR down B. IR up and DR up CIR down and DR up D.IR up and DR down