Examlex
When an auditor uses MUS and analyzes misstatements in the lower stratum,which of the following will be multiplied by the sampling interval to calculate the projected misstatement for each misstated item?
Observed Time
The actual time recorded during the observation of a task or process.
Allowance Factor
A factor used to adjust or allocate resources, often in production or scheduling, to account for uncertainties or inefficiencies.
Observations
Observations are individual instances or data points collected through experiments, surveys, or other data collection methods, used to analyze trends, patterns, or behaviors in research.
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