審計原文選擇 - 會計

這題應該是96北大的選擇

Tolerable misstatement as set by the auditor: (A)decreases acceptable audit

risk (B)increases inherent risk and control risk (C)affects planned detection

risk (D)does not affect any of the four risk.

答案是(C)

可是我覺得是(D)

因為剛好讀Arens的原文書有看到這段，在p272的第四個段落吧

The relationships among tolerable misstatement and the four risk to planned

audit evidence are shown in Figure9-6.This figure expands Figure9-4 by

including tolerable misstatement. Observe that tolerable misstatement does not
^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
affect any of the four risk,and the risks have no effect on tolerable
^^^^^^^^^^^^^^^^^^^^^^^^^^^
misstatement, but together they determine planned evidence.Stated differently,

tolerable misstatement is not a part of the audit risk model,but the

combination of tolerable misstatement and the audit risk model factors

determine planned audit evidence.

所以我才會選(D)，是我斷章取義嗎?如果是的話,那這段原文的主要意思是什麼?

那答案是(C)的原因是什麼?

麻煩版上大大解答 謝謝~~

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