One form of the risk model is AAR = IR x CR X PDR AAR = Acceptable Audit Risk CR = Control risk IR = Inherent Risk PDR Planned Detection Risk (note you are asked to evaluate planned evidence) | = Increase N = No Effect D = Decrease C = Cannot determine In auditing inventory, you decide to decrease reliance on controls. You also not significant additional borrowings with inventory as collateral. Indicate the effect on planned evidence: O Increase O Decrease O No change O Cannot determie