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One form of the risk model is AAR=IRCRPDR AARIRIN=AcceptableAuditRiskCR=Controlrisk=InherentRisk=Increase=NoEffectPDR=PlannedDetectionRiskD=DecreaseC=Cannotdetermine mpany changed from privately held to publicly held. Slowing sales have creased the potential for inventory

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One form of the risk model is AAR=IRCRPDR AARIRIN=AcceptableAuditRiskCR=Controlrisk=InherentRisk=Increase=NoEffectPDR=PlannedDetectionRiskD=DecreaseC=Cannotdetermine mpany changed from privately held to publicly held. Slowing sales have creased the potential for inventory obsolescence. Indicate the effect on ntrol risk: No change Decrease Cannot determine

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