Client business risk is the risk that the client will failure of meet business target for sale each year Vigo los o In performing analytical procedures, the auditors indicate the presence of possible misstatements in the financial statements wilgo o liha The distinguishing factor between an external and internal auditor Is Independence Client business risk is the risk that the client will failure of meet business target for sale each year Vigo los o In performing analytical procedures, the auditors indicate the presence of possible misstatements in the financial statements wilgo o liha The distinguishing factor between an external and internal auditor Is Independence