the susceptibility of an account balance or class of transactions to misstatements that could be material, individually or when aggregated with misstatements in other balances or classes, assuming that there were no related internal control is called :

Select one:

a. control risk

b. inherent risk

c. audit risk

d. detection risk

the risk that measure how willing the auditor is to accept that the financial statements may be materially misstated after the audit is completed and an unqualified opinion has been issued is called :

Select one:

a. control risk

b. audit risk

c. inherent risk

d. detection risk