Someone who works in the field or just knows the answer off the top of their head would be very helpful. We can't figure out this problem and it would be greatly appreciated if someone can. You can find the problem at this link - http://www.ntpu.edu.tw/library/lib/exam/acc/acc903.pdf - and it is in the second section titled "Essay Questions (60%)" it is question number 2, starts off with "The following graph shows three levels of acceptable audit risk...."

Thank you for your help