In Determining the Number of Documents to Select for a Test

question 870

Multiple Choice

In determining the number of documents to select for a test to obtain assurance that all sales returns have been properly authorized, an auditor should consider the tolerable rate of deviation from the control activity. The auditor should also consider the:

• A) Likely rate of deviations. II. Allowable risk of assessing control risk too high.
• B) I only.
• C) II only.
• D) Both I and II.
• E) Either I or II.

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Definitions:

Psychopathic Killers

Individuals who commit murder and are characterized by psychopathy, a personality disorder marked by persistent antisocial behavior, impaired empathy, and bold, disinhibited traits.

External Restraint Theory

A sociological perspective that suggests individuals are deterred from engaging in deviant behavior by external factors such as laws, social norms, and peer pressure.

Frustration

A negative emotional state resulting from blocked goals or unmet needs.

Stalkers

Individuals who persistently pursue or follow others in a way that causes fear or distress.