The Auditor Must Deal with Layers of the Computed Upper

question 63

Multiple Choice

The auditor must deal with layers of the computed upper deviation rate (CUDR) from the attributes table because there are different error assumptions for each error. Assume a sample of 100 had found one error, and the computed upper deviation rate is shown in the following table: Number of Errors Upper Precision Limit from Table
0 ) 023
1 ) 038
What is the CUDR layer for the first mistake?

• A) 2.3%
• B) 3.8%
• C) 6.1%
• D) 1.5%

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