During 2019, the client's board of directors hired a new chief executive officer. The previous CEO was too aggressive especially with regard to financial reporting. During the hiring process, the new CEO promised to achieve realistic rather than spectacular targets for profit and revenue. What are the risk implications for the audit? A. CR down and DR down B. IR up and DR down OC IR down and DR up OD. IR up and DR up QUESTION 26 During 2019, the client implemented a "new and improved" financial reporting control system. The auditor analyzed this new system and found that the new system did indeed appear to hance the controls of the client. What are the risk implications for the audit? A. IR down and CR up B. CR up and DR up CCR down and DR up D.CR up and DR down