Which of the Following Situations Would Most Likely Result in the Auditor

Multiple Choice

Which of the following situations would most likely result in the auditor in charge (AIC) recommending that the staff auditor further investigate non-compliant items?

A) A staff auditor conducted a test of 25 non-statistical sample items, selected judgmentally, and 5 are not in compliance with organizational policy.
B) A staff auditor conducted a test of 85 non-statistical sample items, selected randomly, and 5 are not in compliance with organizational policy.
C) Before the staff auditor conducted a test of statistical sample items, the AIC was already aware of underlying control weaknesses.
D) A staff auditor conducted a test of statistical sample items, the results of which fall below the acceptable error rate by less than one percentage point.