When Planning the Sample

question 14

Multiple Choice

When planning the sample,

• A) auditors using attributes sampling assign a low, medium, or high acceptable risk of overreliance.
• B) tables are used by the auditor in statistical sampling to determine initial sample size.
• C) most auditors use attributes sampling for medium to small populations.
• D) the tolerable exception rate does not need to be specified for statistical sampling.

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Definitions:

Operant Conditioning

An educational method that adjusts the intensity of an action by using rewards or penalties.

B.F. Skinner

An American psychologist known for his work in behaviorism and the development of the theory of operant conditioning.

Principles

Basic principles or assertions that underpin a belief system or form the basis for a sequence of logical thought.

Behaviorism Perspective

A psychological approach that focuses on observable behaviors and the ways in which they're learned, excluding thoughts and feelings from its analysis.