For each situation, identify the element(s) of the audit risk model (that is, audit risk,inherent risk, control risk, and detection risk) that is (are) most likely to be directly affected and the nature of the change in risk levels (increase or decrease) relative to atypical audit. Explain your reasoning.a. A company provides all customers with the option to return unused goods within two weeks of the purchase.

b. In the current year, the company began performing credit checks for all newcustomers. The customers credit ratings were used to determine credit limitsfor the customers

c. A clients sales team is primarily compensated on a commission basis.Commissions are determined on a percentage-of-sales basis.