Elements
a. Engagement risk and Acceptable Audit Risk	Inverse	Direct	No Relationship
b. Assessed Inherent Risk and Planned Detection Risk	Inverse	Direct	No Relationship
c. Materiality and Amount of Substantive Evidence Needed	Inverse	Direct	No Relationship
d. Assessed Inherent Risk and Assessed Control Risk	Inverse	Direct	No Relationship
e. Acceptable Audit Risk and Assessed Control Risk	Inverse	Direct	No Relationship
f. Amount of Substantive Evidence collected and Achieved Detection Risk	Inverse	Direct	No Relationship
g. Actual Inherent Risk and Actual Control Risk	Inverse	Direct	No Relationship
h. Achieved Detection Risk and Achieved Audit Risk	Inverse	Direct	No Relationship