In Determining the Number of Documents to Select for a Test

Multiple Choice

In determining the number of documents to select for a test to obtain assurance that all sales returns have been properly authorized, an auditor should consider the tolerable rate of deviation from the control activity. The auditor should also consider the:

A) Likely rate of deviations. II. Allowable risk of assessing control risk too high.
B) I only.
C) II only.
D) Both I and II.
E) Either I or II.