In performing tests of controls, the auditor will normally find that
a. The level of risk is directly proportionate to the rate of error.
b. The rate of deviations in the sample exceeds the rate of error in the accounting records.
c. The rate of error in the sample exceeds the rate of deviations.
d. All unexamined items result in errors in the accounting records.
Answer: B
CPA Exam
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