Audit Risk $($Increases or Decreases$)$

Inherent Risk $($Increases or Decreases$)$

Control Risk $($Increases or Decreases$)$

Detection Risk $($Increases or Decreases$)$

Existence

Completeness

Accuracy$/$Valuation

Rights and Obligations

Presentation and Disclosure

Physical Examination

External Confirmation

Recalculation$/$Reperformance

Inspection of Documents

Analytical Procedures

Observation

Inquiry

Dual Purpose Test

Cut$-$Off Test

Control Design

Control Operation

Authorization

Performance

Reconciliation