Frosty Fibers Pty Ltd is a small primary producer specialising in the production of merino wool. Frosty Fibers' recent display at a trade show has seen orders flood in from overseas buyers. The accountant, Michael, has done his best to maintain the appropriate (foreign currency) accounting records. However, from some of the questions he has been asking you, you suspect he is out of his depth. identify and briefly justify the component(s) of audit risk affected (inherent, control, detection). (6 marks) explain the overall impact (increase, unchanged, decrease) on audit risk (4 marks)