For each situation (down the left side), select the type of risk (across the top) that is BEST illustrated. [1 point each]

Engagement Risk	Business Risk	Control Risk	Detection Risk	Audit Risk	Inherent Risk
The staff auditor applies incorrect audit procedures to test the completeness of sales.
Given the judgment component of net accounts receivable, this account is more likely to be misstated than the cash balance.
An auditor complies with generally accepted auditing procedures (GAAS) on the client's financial statement audit, but shareholders sue the auditor for allowing the client to issue misleading financial statements.
Cash disbursements occurred without proper authorization.