The lead auditor was review an incorrect hourly rate. APS.8 (Lo 5) g showed thcontrols in the payroll expense area for a public company. The documentation for Required a. Explain why the result shows a control exception (deviation). 6. Does the materiality of the exception influence the auditor's conclusion about whether there is a Basic Public Company Results of testing controls testing showed that there was one instance of a part-time s deviation? c. If the auditor selects a sample size of 45 IT dependent manual controls over payroll, and finds one exception, what should the auditor conclude