For Example One Exception in 1000 Cases Is Probably Not

For Example one exception in 1000 cases is probably not the reason enough to recommend overhauling the entire system, although the final answer must be derived from the context and the condition of the related control system. Which one of the following statements is clearly supported by this example?

A) Auditors should base findings and recommendations on significant information
B) Auditors should be aware of that the concept of materiality and significance take on different meanings in the public and private sectors
C) Both of these
D) None of these