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 additional consideration to the implications of a deviation if it was:

(1) The only deviation discovered in the sample.

(2) Identical to a deviation discovered during the prior year’s audit.

(3) Caused by an employee’s misunderstanding of instructions.

(4) Initially concealed by a forged document.