The document discusses several independent situations related to auditing and their impact on audit risk. In situation (i), an audit assistant copies financial information from a client to use in a university assignment after removing references to the client, which increases detection and evaluation risks. In situation (ii), an engagement partner has a long relationship with a client, increasing inherent and control risks. Situation (iii) involves a new CEO announcing plans before assuming office, increasing inherent, control and detection risks.