Rizq Aly Afif

1181002057
R9-32
a. Low, medium, and high for the four risks and planned evidence have meaning only in comparison to
each other. For example, an acceptable audit risk that is high means the auditor is willing to accept more
risk than in a situation where there is medium. risk without specifying the precise percentage of risk. The
same is true for the other three risk factors and planned evidence.
b.

Situation
Risk
1 2 3 4 5 6
Acceptable audit
risk High High Low Low High Medium
Inherent risk Low High High Low Medium Medium
Control risk Low Low High High Medium Medium
Planned detect
risk High High Low Low High Medium
Planned
evidence Low Medium High High Medium Medium

c.

Effect on PDR Effect on Evidence

(1) Increase Decrease
(2) Decrease Increase
(3) NA Decrease
(4) Decrease Increase
(5) No effect No effect