Audit Risk = Inherent Risk x Control Risk x Detection Risk
if you apply above equation you get answer

Pls explaon in detail I am not getting 25% as Detection Risk

Audit Risk = 5%
Inherent Risk = 40%
Control Risk = 50%
Detection Risk = ?
Audit Risk = Inherent Risk x Control Risk x Detection Risk
0.05 = 0.4 x 0.5 x DR
DR = 0.05 / 0.4 x 0.5
DR = 0.05 / 0.2
DR = 0.25
DR = 25%

Thankyou sir