If auditors conducting attribute sampling found that the client deviated from a prescribed control in six of the first 10 items examined, the auditor is most likely to:
A) increase the computed upper deviation rate.
B) increase sample size.
C) stop the test and increase control risk.
D) decrease the tolerable deviation rate.

Question

Quizplus · Accepted Answer

If auditors find a high rate of deviation early in their testing, they may stop the test and increase control risk, as the control is not operating effectively.

If Auditors Conducting Attribute Sampling Found That the Client Deviated