An auditor examines the supporting documentation for a sample of $20$ payments as prescribed by the client$$s internal control procedures. For one of the payments in the chosen sample of $20,$ the supporting documentation cannot be found. The auditor should:

Question $16$Select one:

assume the missing document would lead to the same conclusion as the majority of documents in the sample

choose a different sample of $20$ from the remaining documents in the population

choose another payment to replace the payment with the missing supporting documentation in the sample

treat the missing supporting documentation as a deviation for the purpose of evaluating the sample results

evaluate the results as if the sample size had been $19$