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| There are three components of audit risk: inherent risk, control risk, and detection risk. Inherent risk is A. The susceptibility of an assertion to a material misstatement, assuming that there are no related internal control structure policies or procedures. B. The risk that the auditor may unknowingly fail to appropriately modify his or her opinion on financial statements that are materially misstated. C. The risk that a material misstatement that could occur in an assertion will not be prevented or detected on a timely basis by the entity’s internal control structure policies or procedures. D. The risk that the auditor will not detect a material misstatement that exists in an assertion. |