XYZ Inc.'s accounts receivable collections have slowed significantly from last year and many accounts have been outstanding for more than 90 days. What is the most likely impact on the auditor's assessments in the audit risk model?

Question 2 options:

A - increase inherent risk for allowance for bad debt

B - increase control risk for allowance for bad debt

C - decrease control risk for allowance for bad debt

D - decrease inherent risk for allowance for bad debt