The audit risk model includes the four risks listed below. Match the type of risk with the related definition.

A$.$ Detection risk

B$.$ Control risk

C$.$ Inherent risk

D$.$ Audit risk

Risk Definition:

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$1.$

The probability that an auditor will give an inappropriate opinion on financial statements.

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$2.$

The probability that audit procedures will fail to produce evidence of material misstatements.

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$3.$

The probability that the client's internal control policies and procedures will fail to detect material misstatements if they have entered the accounting system.

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$4.$

The probability that material misstatements have occurred in transactions entering the accounting system.

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