问题如下：
The choice of risk-modification method is based on:
选项：
A.minimizing risk at the lowest cost.
B.maximizing returns at the lowest cost.
C.weighing costs versus benefits in light of the entity’s risk tolerance.
解释：
C is correct.
Among the risk-modification methods of risk avoidance, risk acceptance, risk transfer, and risk shifting none has a clear advantage. One must weigh benefits and costs in light of the firm’s risk tolerance when choosing the method to use.
risk modification可以这样理解吗：根据本身的风险承受能力，修正暴露于风险下的比率，如果风险过大，则往小调整？风险调小了，自然收益也就调小了？
