9-33 (Objectives 9-5, 9-6) Describe what is meant by acceptable audit risk. Explain why each of the following statements is true: a- A CPA firm should attempt to achieve the same audit risk for all audit clients when circumstances are similar. b- A CPA firm should decrease acceptable audit risk for audit clients when external users rely heavily on the statements. c- A CPA firm should decrease acceptable audit risk for audit clients when engagement risk is high. d- Different CPA firms should attempt to achieve reasonably similar audit risks for clients with similar circumstances.