James and Dina, two auditors who have separate accounting practices, have independently assessed the risks associated with the accounts receivable of their respective clients. The appropriate audit risk for both is determined to be .05. Both agree that inherent risk should be set at the maximum (1.0) and that no analytical procedures will be performed. James evaluates control risk as low (.30), while Dina assesses it as moderate (.50). Using the audit risk model, answer the following questions. A. Calculate the risk of incorrect acceptance (RIA) for James and for Dina? (4) B. Based on your answer in part (A), which auditor will have to collect more evidence? Explain your reasoning. (2) C. Explain the relationship between control risk and sample size of accounts receivable? (4)