Dream Pillows Ltd (Dream) is a privately owned and operated company by Kenny and Bryce, based in Halifax, NS. Dream is an online service that sells pillows direct to consumers or to major retailers, like Sleep Country. Dream does not hold any inventory and operates by ordering products to fulfill orders when one comes in from a consumer or major retailer. Kenny and Bryce founded Dream in 2019 and fast-forward to 2020, they've just hired your audit firm to perform an audit for its first year-end. While Kenny and Bryce both have Bachelor of Commerce degrees from SMU, neither of them have experience working in accounting, nor are they CPA's, and Dream does not have any other employees. Dream does not have any external investors or loans from the bank. Question: Identify 3 different factors that may have an impact on the risk of performing the audit (inherent risk, control risk, detection risk) and how the factor identified impacts the risk of the audit (i.e. increases/decreases risk).