When the Computed Upper Exception Rate (CUER) Is Greater Than

question 115

Multiple Choice

When the computed upper exception rate (CUER) is greater than the tolerable exception rate (TER) , it is necessary for the auditor to take specific action. Which of the following courses of action would be most difficult to justify?

• A) Reduce the tolerable exception rate so as to accept the sample results.
• B) Expand the sample size and perform more tests.
• C) Revise the assessed control risk upward.
• D) Write a letter to management which outlines the control deficiencies.

---

Definitions:

Motorcycle Accident

A traffic incident involving one or more motorcycles, often resulting in injuries or fatalities.

Playing Guitar

The act of producing music by strumming or plucking the strings of a guitar.

Tasting Flavors

The sensory experience of food or other substances on the taste buds of the tongue, involving the perception of sweetness, sourness, bitterness, saltiness, and umami.

Survival Mechanisms

Biological or psychological strategies employed by organisms to cope with environmental challenges and maintain life.