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Answer (A) is correct . Inherent risk is the susceptibility of an assertion to material misstatement in the absence of related controls. Some assertions and related balances or classes of transactions have greater inherent risk. Thus, cash has a greater inherent risk than less liquid assets.

Answer (B) is incorrect because Some control risk will always exist. Internal control has inherent limitations.
Answer (C) is incorrect because Detection risk is a function of auditing effectiveness (achieving results), not efficiency.
Answer (D) is incorrect because The actual levels of inherent risk and control risk are independent of the audit process. Acceptable detection risk is a function of the desired level of overall audit risk and the assessed levels of inherent risk and control risk. Hence, detection risk can be changed at the discretion of the auditor, but inherent risk and control risk cannot. However, the auditor’s preliminary judgments about inherent risk and control risk may change as the audit progresses.