1) During an attribute sampling process used to test the internal controls, the tolerable rate of deviation is set at 8%, the upper limit rate of deviation is 7%, if the actual rate of deviation is 10%, the auditor will

a) make the correct decision by relying on the client's internal control as originally planned.

b) make the mistake of over-reliance on the client's internal control by relying on the internal control as originally planned.

c) make the mistake of under -reliance on the client's internal control by reducing the planned level of reliance on the internal control

d) make the correct decision by reducing the planned level of reliance on the internal control.

2) During a variable sampling process used to test accounts receivable balance, the tolerable misstatement is set at $10,000, the upper limit on misstatement is $12,000, if the actual misstatement is $9,000, the auditor will

a) make the correct conclusion that there is no material misstatement in accounts receivable balance.

b) make the incorrect conclusion (i.e., incorrect acceptance) that there is no material misstatement in accounts receivable balance.

c) make the incorrect conclusion(i.e ., incorrect rejection) that there is material misstatement in accounts receivable balance.

d) make the correct conclusion that there is material misstatement in accounts

ASAP PLEASE