of on 6. 7. 4 3 2 An auditor must understand audit risk and its components when planning the financial report audit Required For each of the test below match the correct risk been identified. Is it inherent risk, control risk or detection risk or none. 1 Situation Unsupervised audit staff during audit. engagement Low levels of substantive testing conducted by the auditor Bank reconciliation incomplete and not done Signing of cheques by unauthorised staff Complex calculations processed by staff D Business impacted by COVID-19 Large cash balances held on premises Component of audit risk ---.