After Examining Sample Items and Classifying Items as Deviations,the Auditor

question 76

Multiple Choice

After examining sample items and classifying items as deviations,the auditor can divide the number of deviations by the sample size and calculate the

• A) expected population deviation rate.
• B) risk of underreliance.
• C) sample rate of deviation.
• D) tolerable rate of deviation.

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Definitions:

Evaluative Readjustment

The process of adjusting one's evaluation or appraisal of a situation or information, based on new evidence or perspectives.

Encounter

A meeting or engaging experience between individuals, often leading to an exchange of ideas or a conflict.

Psychoanalytic

Pertaining to the theory and practice of psychoanalysis, which emphasizes unconscious psychological processes and their effects on behavior.

Gestalt

A psychological theory that emphasizes the holistic and intrinsic patterns and shapes people perceive in their visual and experiential worlds.