As a Result of Sampling Procedures Applied as Tests of Controls,an

question 94

Multiple Choice

As a result of sampling procedures applied as tests of controls,an auditor incorrectly assesses control risk lower than appropriate.The most likely explanation for this situation is that

• A) the deviation rates of both the auditor's sample and the population exceed the tolerable rate of deviation.
• B) the deviation rates of both the auditor's sample and the population are less than the tolerable rate of deviation.
• C) the deviation rate in the auditor's sample is less than the tolerable rate of deviation, but the deviation rate in the population exceeds the tolerable rate of deviation.
• D) the deviation rate in the auditor's sample exceeds the tolerable rate of deviation, but the deviation rate in the population is less than the tolerable rate of deviation.

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