In testing controls, the auditor can obtain evidence from analyzing data in a visual form. In your audit procedure, you test to see if there are customers that have been sent invoices who do not have sufficient credit authorization. You also want to determine how much the total value of invoices that have been exceeded the credit limit$.$

If this is the credit result of the auditor's test of controls for the year and we the population is $300$ items, do you think that there is an issue with controls?

A$.$Yes. Occurence of revenue

B$.$ No$.$ We have sufficient appropriate audit evidence over controls over the Completeness of Revenue, a $\mathrm{.}66\%$ deviation rate would be below our tolerable deviation rate

C$.$ Yes. Completeness of revenue

D$.$No$.$ We have sufficient appropriate audit evidence over the controls over Occurence of Revenue, a $\mathrm{.}66\%$ deviation rate would be below our tolerable deviation rate.

Plase give me correct answer.