登录之后可查看解析

D is corrent because control risk is the risk that material misstatement will not be prevented or detected on a timely basis by the client’s system of internal control.
A is incorrect because the risk that the auditor’s assessment of internal control will be less than the maximum level has no real meaning in auditing as it is not so much a risk as a situation that frequently occurs.
B is incorrect because inherent risk is the susceptibility of material misstatement assuming there are no related internal control policies or procedures.
C is incorrect because detection risk is the risk that the auditor will not detect a misstatement that exists that could be material.