From which of the following aspect the inherent risk and control risk differ from planned detection risk: of o arise from the misapplication of auditing procedures. o assessed for each individual significant accounts balances, class of transactions, and disclosures O affected the audit evidence to be accumulated o changed based on the auditor's judgment. 30 Some account balances, such as those for pension fund and leases, are the result of complex calculations. The susceptibility to material misstatements in these types of accounts is defined as out of Acceptable audit risk. O Plan detection risk. O Control risk. O Inherent risk