If auditors conducting attributes sampling found that the client deviated from a prescribed control in nine of the first 10 items examined,the auditor is most likely to
A) Increase sample size.
B) Increase the computed upper deviation rate.
C) Decrease the tolerable deviation rate.
D) Stop the test and increase control risk.

Question

Quizplus · Accepted Answer

If auditors find a high rate of deviation early in the sampling process, they are likely to stop the test and increase control risk, as it indicates that the control is not functioning effectively.

If Auditors Conducting Attributes Sampling Found That the Client Deviated