6. a) Distinguish between deficiencies, deviations, and misstatements, clearly identifying the nature of the finding, the stage of the audit process and the tests applied to detect the finding. (9 marks) b) When evaluating sample results, under which circumstances should the auditor extend the sample? (4 marks) c) A sample of $22,000 has been tested out of a population of $110,000. Misstatements of $2,640 were found and assessed as representative. Tolerable misstatement has been set at $10,000. Required: i) Calculate projected misstatement; (1 mark) ii) Determine whether increased audit substantive testing will be required in these conditions, explain your answer. (2 marks)