Which of the Following Deviations Would Probably Be of Most

Multiple Choice

Which of the following deviations would probably be of most concern to auditors?

A) A deviation resulting from an employee's unintentional error.
B) A deviation that represents an isolated and nonrecurring mistake.
C) A deviation that represents an employee's careless attention to duties.
D) A deviation that has no implications with regard to the effectiveness of other controls.