In Addition to Evaluating the Frequency of Deviations in Tests

Multiple Choice

In addition to evaluating the frequency of deviations in tests of controls, an auditor should also consider certain qualitative aspects of the deviations. The auditor most likely would give broader consideration to the implications of a deviation if it was

A) The only deviation discovered in the sample.
B) Identical to a deviation discovered during the prior year's audit.
C) Caused by an employee's oversight.
D) Initially concealed by a forged document.