Dracule Industries is a privately owned business that sells medical product and devices to hospitals,clinics and the public.Certain changes have occurred in Dracule Industries during the year undergoing the audit.Harker needs to evaluate the effect these changes have on audit risk.Audit risk at the financial statement level is influenced by the risk of material misstatement; which include factors related to management,the industry and the entity or a combination thereof.For each of the following changes that have occurred during the year under audit identify the appropriate audit response for the list of responses.Each response can be used once,more than once or not at all. 
Definitions:
Factorial Design
An experimental strategy used to study the effects of two or more independent variables simultaneously, by varying each variable across all levels of the others.
Non-experimental
Research designs that do not involve manipulation of variables but rather observe and analyze relationships as they naturally occur.
Personal Ads
Advertisements placed by individuals seeking to meet others for dating, friendship, or other types of personal connections.
Factorial Design
An experimental setup that involves studying the effects of two or more factors by varying them systematically.
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