As a Result of Tests of Controls, an Auditor Found

Multiple Choice

As a result of tests of controls, an auditor found that they had assessed control risk as too low (their planned reliance on internal control was too high) . This assessment occurred because the deviation rate in the sample was:

A) more than the risk of assessing control risk too low based on the auditor's sample.
B) more than the auditor's planned deviation rate.
C) less than the risk of assessing control risk too low based on the auditor's sample.
D) less than the auditor's planned deviation rate.