Audit risk is determined by all of the following except

In terms of scores,we have :
               V > P, P > Q i,e. V > P > Q
               If R scores the highest,we have R >.........> T
               If S scores the highest,we have S >...........> Q
                                                              or S >...........> U
               If R is ranked second, S will rank first and Q and U lowest. But Q ranks fifth.So U ranks lowest.
               Also the order V > P > Q will be followed.
               So,the arrangement will be S > R > V > Q > ? >U.
               Thus, the sixth place will be occupied by T.