If an Auditor Is Evaluating a Sample for a Test

Multiple Choice

If an auditor is evaluating a sample for a test of controls of 50 items and specifies a risk of assessing control risk too low of five per cent and finds one deviation, the approximate achieved maximum deviation rate, (rounded to the nearest one per cent) is: (Use the following table to determine your answer.)
Number of factors for sampling risks of:

A) 10 per cent.
B) six per cent.
C) 11 per cent.
D) four per cent.