An Auditor Plans to Examine a Sample of 20 Checks

An auditor plans to examine a sample of 20 checks for countersignatures as prescribed by the entity's internal control procedures. One of the checks in the chosen sample of 20 cannot be found. The auditor should consider the reasons for this limitation and:

A) evaluate the results as if the sample size had been 19.
B) treat the missing check as a deviation for the purpose of evaluating the sample.
C) treat the missing check in the same manner as the majority of the other 19 checks (i.e., countersigned or not) .
D) choose another check to replace the missing check in the sample.