$$

c$.$ Presentation.

d$.$ Voluation.

Clecr miv chaice

Question $36$

Which of the following statements is correct?

Not yet onewred a$.$ Accounts that require considerable judgment have a higher irherent risk.

b$.$ Auditassurance is the complement of planned detection risk, that ik$,$ one minus planned detection risk.

c$.$ Inherent risk and control risk are directly related.

d$.$ As control risk increases, the amount of substantive evidence the ouditor plans to accumulate should increase.