give the answer without explaination

Bank accounts are not reconciled monthly, resulting in a client failing to discover employee fraud on a timely basis. What is the component of audit risk that is most directly illustrated? Select one: a. Control risk. O b. Detection risk. c. Business risk oc d. Inherent risk. APES 110 would be violated if an auditor accepted a fee for services and the fee was: Select one: a. based on a price quotation submitted in competitive bidding. b. payable after a specified finding was attained in a review of a financial report. c. based on time spent at standard charge rates. d. fixed by a public authority