Question: Inherent risk and control risk differ from detection risk in that the first two risks Can be changed at the auditor's discretion. Arise from the

Inherent risk and control risk differ from detection risk in that the first two risks Can be changed at the auditor's discretion. Arise from the misapplication of auditing procedures. Are not considered during an internal control assessment. Exist independently of the financial statement audit. Are not assessed collectively as the risk of material misstatement.

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