In Determining the Sample Size for a Test of Controls

question 311

Multiple Choice

In determining the sample size for a test of controls, an auditor should consider the likely rate of deviations, the allowable risk of assessing control risk too low, and the:

• A) Tolerable deviation rate.
• B) Risk of incorrect acceptance.
• C) Nature and cause of deviations.
• D) Population size.

---

Definitions:

Creep

The slow, continuous, gradual movement of soil, earth, or rock down a slope due to gravity.

Elevate

To elevate means to raise something to a higher position or level, physically or metaphorically.

Friction

A force that opposes the movement of two surfaces that are in contact with each other.

Adaptation

The process by which organisms adjust to their environment in order to survive and reproduce, including changes in structure, function, or behavior.