Which statement is most appropriate?

a. The auditor should recognize there is no such thing as 100% perfection in any business system. All systems have some imperfection that results in ‘error conditions’ discovered through audit testing. These errors may have a significant effect on the performance of the operation and can be tolerated by management. An obsession with these minor infringements can lead to a frustrating audit report that is immersed in the ‘findings’

without any understanding of the real issues that confront management. Reports that put this into perspective will be better received.

b. The auditor should recognize there is no such thing as reasonable error rates in any business system. All systems have some imperfection that results in ‘error conditions’

discovered through audit testing. These errors may not have a significant effect on the performance of the operation and can be tolerated by management. An obsession with these minor infringements can lead to a frustrating audit report that is immersed in the

‘findings’ without any understanding of the real issues that confront management. Reports that put this into perspective will be better received.

c. The auditor should recognize there is no such thing as 100% perfection in any business system. All systems have some imperfection that results in ‘error conditions’ discovered through audit testing. These errors may not have a significant effect on the performance of the operation and can be tolerated by management. An obsession with these minor infringements can lead to a frustrating audit report that is immersed in the ‘findings’

without any understanding of the real issues that confront management. Reports that put this into perspective will be better received.

d. The auditor should recognize there is no such thing as 100% perfection in any business system. All systems have some imperfection that results in ‘error conditions’ discovered through audit testing. These errors may not have a significant effect on the performance of the operation and can be tolerated by management. An obsession with these minor infringements can lead to a frustrating audit report that is immersed in the ‘findings’

without any understanding of the real issues that confront management. Reports that put this into perspective will not be well received.