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 the effectiveness of her substantive procedures.This assessment occurred because the true deviation rate in the population was:

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