When discussing planned detection risk (PDR) and the audit risk model, which of the following statements is not true?
a. PDR is dependent on the other three factors in the model; i.e., it will change only if another changes
b. PDR determines the amount of evidence the auditor plan to accumilate , inversely with the size of planned detection risk.
c. When PDR is changed from 5% to 10%, the required accumulation of evidence would be increased
d. PDR is a measure of the risk that audit evidence will fail to detect errors exceeding a tolerable amount, should such errors exist.