If the Result Obtained from a Particular Sample for Control

Multiple Choice

If the result obtained from a particular sample for control and substantive tests of transactions is critical to the formation of an audit opinion, which of the following is the most important to the auditor in concluding of the appropriateness and sufficiency of evidence gathered?

A) Acceptable risk of overreliance
B) Estimated population exception rate
C) Tolerable exception rate
D) Size of the population