Which of the following deviations would probably be of most concern to auditors? Multiple Choice A deviation that has no implications with regard to the effectiveness of other controls. A deviation that represents an employee's careless attention to duties. A deviation resulting from an employee's unintentional error. A deviation that represents an isolated and nonrecurring mistake. Which of the following statements is true regarding attributes sampling? Multiple Choice Once the population reaches a certain size, population size has a limited impact on sample size. Tests of controls should only be applied to transactions occurring at the end of the year under audit because the audit team wants to reach a conclusion about control risk at year end. When determining the appropriate sample size, the audit team will specifically control its exposure to both the risk of overreliance and the risk of underreliance. O Auditors should use attributes sampling to evaluate controls, regardless of the degree of reliance being placed upon the controls