Identify Three audit risk such as Inherent risk, control risk and detection risk at risk of material misstatement and the components of the audit risk model affected for each account identified.

During the period, the Australian dollar has remained steady against the Chinese Yuan, although it fell by about 3% against the US dollar. Debtors are invoiced in $US at the time of shipment, and payment is received in $US one month after the shipment is delivered. It takes around four weeks for the charter vessels to travel from Almond Limited's shipyard at Dockland Bay to China. A recent downturn in the Chinese economy is affecting forward orders, which have fallen by 15%.