【提问内容】aud2891 请老师帮翻译下这段,不太理解。谢谢。
Choice "a" is incorrect. Deviations from control procedures at a given rate usually result in misstatements at a lower rate (i.e., not every deviation from an internal control procedure will necessarily result in a misstatement in the financial statements).
【回复内容】您的问题答复如下:
一定的控制偏差率会导致更低的财务报表错报率。因为比如控制偏差率是10%,财务报表的错报率应该是低于10%的,因为即使内部控制失效,并不一定会导致财务报表错报。