Question: Deviations: (a) Are errors that affect account balances by a material amount. (b) Occur when controls do not operate as intended. (c) Are relevant only

Deviations: 

(a) Are errors that affect account balances by a material amount. 

(b) Occur when controls do not operate as intended. 

(c) Are relevant only when they occur consistently throughout the accounting period. 

(d) Are caused by auditors choosing incorrect audit procedures.

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