In Determining the Sample Size for a Test of Controls

question 20

Multiple Choice

In determining the sample size for a test of controls, an auditor should consider the likely rate of deviations, desired confidence level and the:

• A) tolerable deviation rate.
• B) risk of incorrect acceptance.
• C) nature and cause of deviations.
• D) population size.

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Definitions:

Memory Performance

The efficiency and accuracy with which an individual can recall or recognize previously learned information.

Learning

Learning is the process of acquiring new understanding, knowledge, behaviors, skills, values, or preferences, often through study, experience, or teaching.

Sleep

A naturally recurring state of mind and body characterized by altered consciousness, relatively inhibited sensory activity, and inhibition of nearly all voluntary muscles.

Narcolepsy

A neurological disorder that affects the control of sleep and wakefulness, leading to excessive daytime sleepiness and uncontrollable sleep attacks.