In Evaluating This Sample,the Auditor Decided to Increase the Level

Multiple Choice

In evaluating this sample,the auditor decided to increase the level of the preliminary assessment of control risk because the:

A) Tolerable rate of deviation (7%) was less than the upper limit rate of deviation (8%) .
B) Expected population deviation rate (7%) was more than the percentage of errors in the sample (3.5%) .
C) Expected population deviation rate (2.5%) was less than the tolerable rate of deviation.
D) Upper limit rate of deviation (8%) was more than the percentage of errors in the sample (3.5%) .