In considering the qualitative aspects of the deviations found in the sample, the auditor would be least concerned to find: A) a single error with a direct material effect on the financial statements. B) a control deviation. C) several material errors. D) a number of non-systematic deviations.

Question

Quizplus · Accepted Answer

A number of non-systematic deviations would be of least concern because they do not indicate a recurring or systemic issue that could affect the financial statements' reliability. In contrast, material errors, control deviations, and single errors with direct material effects suggest more significant issues that could impact the financial statements' accuracy and reliability.

In Considering the Qualitative Aspects of the Deviations Found in the Sample