In Order for the Auditor to Decide to Perform Tests

Multiple Choice

In order for the auditor to decide to perform tests of controls,which of the following relationships should exist?

A) The sampling risk should be less than 5 percent.
B) The tolerable rate of deviation should exceed the expected population deviation rate.
C) The expected population deviation rate should exceed the risk of overreliance.
D) The expected population deviation rate should exceed the tolerable rate of deviation.