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You are an auditor on an engagement. You judgmentally select a sample of one hundred items from a population and find two exceptions. What can

You are an auditor on an engagement. You judgmentally select a sample of one hundred items from a population and find two exceptions. What can you conclude?

A.The highest exception rate expected in the population.

B.You cannot make any conclusions about either the sample or the population.

C.The population exception rate is 2%.

D.The sample exception rate is 2%.

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