While testing internal controls, an auditor requests and examines a number of invoices for proper approval. An auditor willif one of the requested invoices is missing andcannot be reviewed. evaluate the results as if the sample size had been $19$O treat the missing check as a deviation for the purpose of evaluating the sampleO treat the missing check in the same manner as the majority of the other $19$ checks $($i$.$e$.,$ countersignedor not$)$O choose another check to replace the missing check in the sample