In her audit of disbursements at a recycling operation, Trudy Jackson, CPA, performs the following procedures. Prior to testing, she had assessed audit risk as high and control risk and inherent risk as low; therefore, she appropriately established a high level of detection risk by her choices of procedures, timing, and sample sizes.

a. She vouches a small sample of canceled checks (chosen at random) to the appropriate supporting documentation and traces the vendor to the approved list, foots the invoice and the purchasing order, traces the transaction to the appropriate journal and ledger, and reviews the transaction for reasonableness.

b. She samples a group of timecards for a given payroll cycle (chosen at random) and checks the withholdings for accuracy.

c. She reconciles the larger disbursement accounts and traces their adjusted balances to the general ledger.

d. She obtains representations from management regarding the existence and valuation of notes payable.

e. She samples some receiving reports (chosen at random) and traces the inventory to the accounts payable and inventory accounts in the general ledger.

Now assume that Trudy Jackson has determined that control risk and inherent risk are high and that detection risk must be set lower. For each of the above, discuss how her audit techniques would change and, where applicable, discuss any additional procedures she might perform.