when determining an actual number of deviations found in an audit sample, do you include things such as he client could not locate the invoice, they

when determining an actual number of deviations found in an audit sample, do you include things such as he client could not locate the invoice, they think it is misfiled and the client stated that the invoice was inadvertently shredded as deviations, or only things like the payee was different on the check and invoice, thank you