Question：There are 4 main stages in applying the audit risk model. These are:
　　1. Evaluate the level of inherent risk and control risk.
　　2. Calculate the required level of detection risk.
　　3. Decide what level of overall risk is acceptable.
　　4. Calculate the expected sample size.
　　The order that these stages should be applied is:
　　A. 1, 3, 2, 4
　　B. 3, 2, 1, 4
　　C. 3, 1, 2, 4
　　D. 1, 2, 3, 4
　　The correct answer is:3, 1, 2, 4.
　　解析：The auditor should set an acceptable audit risk level (eg 5%) before assessing inherent and control risks. Based on his assessment of these risks he should set detection risk. Finally he will calculate expected sample sizes.
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