Which of the following situations would most likely result in the auditor in charge (AIC) recommending that the staff auditor further investigate noncompliant items?
A. A staff auditor conducted a test of 25 non-statistical sample items, selected judgmentally, and 5 are not in compliance with organizational policy.
B. A staff auditor conducted a test of 85 non-statistical sample items, selected randomly, and 5 are not in compliance with organizational policy.
C. Before the staff auditor conducted a test of statistical sample items, the AIC was already aware of underlying control weaknesses.
D. A staff auditor conducted a test of statistical sample items, the results of which fall below the acceptable error rate by less than one percentage point.