The assessment of risk of material misstatement can be:
expressed in quantitative terms, such as percentages.
expressed in qualitative terms, such as "high," "medium," or "low."
assessed at the financial statement level.
assessed at the relevant assertion level.

i think it is the third one.

your answer is "graduates" hope this

an important point to remember about correlation is that while there is a _statistical_ relationship correlation does not equal _causation_

the first answer is: statistical

the second answer is: causation

answer; the rudder on ship ;