13 Which of the following is a component of audit risk that
     13. Which of the following is a component of audit risk that can be controlled by the auditor? a. Inherent risk b. Control risk c. Engagement risk d. Detection risk  
  
  Solution
Detection risk can be controlled by the auditor by applying substantive procedures. It is the risk that auditor procedure will fail to detect misstatements in Financial statement. So it is in the hands of auditor.

