As a Result of Tests of Controls,an Auditor Assessed Control

Multiple Choice

As a result of tests of controls,an auditor assessed control risk too low and decreased substantive procedures.This assessment occurred because the true deviation rate in the population was:

A) More than the risk of overreliance based on the auditor's sample.
B) More than the deviation rate in the auditor's sample.
C) Less than the risk of overreliance based on the auditor's sample.
D) Less than the deviation rate in the auditor's sample.