Which of the following scenarios would NOT be a consideration for whether to set tolerable error (TE) at 50% of planning materiality (PM)?
The engagement is designated as close-monitoring
When those charged with governance approve the use of 50% of PM as TE level
Changes in the information systems
Significant control deficiencies were identified in prior year
根据企业会计准则第3号-审计项目复核，审计项目团队在确定可容忍误差（TE）时，需要考虑多种因素，包括但不限于信息系统的变化、内部控制的缺陷以及治理层的批准。然而，审计项目的监控级别（如“close-monitoring”）通常不直接影响TE的设定，因为TE的设定更多地依赖于对风险的评估和控制环境的质量。因此，“The engagement is designated as close-monitoring”这一场景不会是设定TE为计划重要性（PM）50%的考虑因素。
