If Auditors Conducting Attributes Sampling Found That the Entity Deviated

question 61

Multiple Choice

If auditors conducting attributes sampling found that the entity deviated from a prescribed control in nine of the first 10 items examined, the auditor is most likely to:

• A)increase sample size.
• B)increase the computed upper deviation rate.
• C)decrease the tolerable deviation rate.
• D)stop the test and increase control risk.

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Definitions:

MEGGER

A brand name that has become a generic term for insulation resistance testers, which measure the resistance of electrical insulation.

Ohmmeter

A device used for measuring electrical resistance in ohms.

Resistance

The opposition to current flow in an AC or DC circuit.

Derate

To reduce the rated capability of electronic components or electrical devices due to environmental conditions or other factors.