If the result obtained from a particular sample will be critical (that is, the auditor would not be able to render an unqualified opinion unless every item in the population were examined), which of the following is the most important to the auditor?
A) estimated population deviation rate
B) tolerable deviation rate
C) acceptable risk of assessing control risk too low
D) size of the population

Question

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The Answer of If the result obtained from a particular sample will be critical (that is, the auditor would not be able to render an unqualified opinion unless every item in the population were examined), which of the following is the most important to the auditor?
A) estimated population deviation rate
B) tolerable deviation rate
C) acceptable risk of assessing control risk too low
D) size of the population

If the Result Obtained from a Particular Sample Will Be