In Determining the Number of Documents to Select for a Test

Multiple Choice

In determining the number of documents to select for a test to obtain assurance that all sales returns have been properly authorized,an auditor should consider the tolerable rate of deviation from the control activity.The auditor should also consider: 1.Likely rate of deviations
2) Allowable risk of underreliance.

A) 1 only.
B) 2 only.
C) Both 1 and 2.
D) Either 1 or 2.