When Using a Statistical Sampling Plan for a Test of Controls

question 61

Multiple Choice

When using a statistical sampling plan for a test of controls, the auditor would probably require a smaller sample if the:

• A) tolerable deviation rate decreases.
• B) population increases.
• C) expected deviation rate increases.
• D) allowable risk of over-reliance increases.

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Definitions:

Donald L. Kirkpatrick

An American professor and consultant who developed the Kirkpatrick Model for evaluating the effectiveness of training programs.

Training Program Evaluation

A process of assessing the effectiveness and impact of training programs on participants' skills, knowledge, and performance.

Training Effectiveness

The measure of how beneficial training programs are in improving the performance and skills of individuals or groups.

Title VII

A provision of the Civil Rights Act of 1964 that prohibits employment discrimination based on race, color, religion, sex, or national origin.