Auditing and Assurance Services 1st Edition by Iris Stuart

Exercise 6

As a result of sampling procedures applied as tests of controls, an auditor incorrectly assesses control risk lower than is 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.
B) The deviation rates of both the auditor's sample and the population are less than the tolerable rate.
C) The deviation rate in the auditor's sample is less than the tolerable rate, but the deviation rate in the population exceeds the tolerable rate.
D) The deviation rate in the auditor's sample exceeds the tolerable rate, but the deviation rate in the population is less than the tolerable rate.