The risk of a material misstatement occurring in an account, assuming an absence of internal control, is referred to as: A.Account risk. B.Control risk. C.Detection risk. Dinherent risk Which of the following would be least likely to be regarded as a test of a control? A. Tests of the additions to property by physical inspection. B. Comparisons of the signatures on cancelled checks to the authorized check signer list. C. Tests of signatures on purchase orders. D. Recalculation of payroll deductions