登录之后可查看解析

C is corrent because an auditor uses the risk of material misstatement to determine the acceptable level of detection risk for financial statement assertions. The auditor then uses the acceptable level of detection risk to determine the nature, timing, and extent of the auditing procedures to be used to detect material misstatements in the financial statement assertions.
A is incorrect because materiality thresholds are not directly affected by the assessed level of the risk of material misstatement.
B is incorrect because the assessed level of the risk of material misstatement is not used to identify transactions and account balances where inherent risk is at the maximum.
D is incorrect because assessing the risk of material misstatement is the process of evaluating the effectiveness; it is not used to evaluate effectiveness.