Requirement: For each of the following client changes that have occurred during the year under audit, identify the appropriate audit response related to acceptable level of detection risk. Choose either A or B below for each change. Possible effect on the audit: A. Increase the acceptable level of detection risk. B. Decrease the acceptable level of detection risk. Client changes: Possible effect on the audit increase or decrease): 1. An internal audit department has been established. 2. A new inventory control system has been installed that reduces the access of unauthorized parties. 3. Inexperienced accounting personnel were hired in the 3. accounting department. 4. Excess cash was used to purchase complex derivatives. 5. Controls over the sales credit approval process have laxed. 5. 6. Management has become overly aggressive in reaching 6. target goals. 7. An expert was hired to help determine the value of the ore 7. content in ending materials inventory. 4