If the client is in an industry with a minimal change, and involves non-complex transactions and the results from the tests of controls show the internal control is not effective at preventing and/or detecting material misstatements, auditors will conclude that Inherent risk is-------and control risk is--------- (Pick the choice which best fills in the missing words) high; high high; low low; low low; high Match to the correct Relationship: (Each choice can be used multiple times, once, or not at all): (Worth 5 points) Detection Risk and Audit Risk Direct Relationship A. Risk of Material Misstatement and Detection Risk Inherent Risk and Control Risk Inverse Relationship B. Materiality and Detection Risk No Relationship C. Amount of Substantive Procedures and Detection Risk