When Audit Procedures Have Been Completed for an Attributes Sampling

When audit procedures have been completed for an attributes sampling application, the auditor must generalize from the sample to the population. Which of the following statements would be incorrect regarding this process?

A) The auditor would use an attributes sampling table to determine the computed upper exception rate.
B) The computed upper exception rate is the highest exception rate in the population that the auditor is willing to accept.
C) It would be wrong for the auditor to conclude that the population exception rate is exactly the same as the sample exception rate.
D) In selecting the table corresponding to the risk of overreliance, it should be the same as the ARACR used for determining the initial sample size.

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