Williams,CPA,determined That the Appropriate Samples Size for a Test of Controls

question 39

Multiple Choice

Williams,CPA,determined that the appropriate samples size for a test of controls related to the completeness of purchase transactions was 148 items.Using the AICPA Sample Size tables,which of the following represent assessments that could have been made by Williams to determine this sample size?

• A)5% risk of overreliance,4% tolerable rate of deviation,and 1% expected population deviation rate.
• B)5% risk of overreliance,7% tolerable rate of deviation,and 3.25% expected population deviation rate.
• C)10% risk of overreliance,8% tolerable rate of deviation,and 2% expected population deviation rate.
• D)10% risk of overreliance,15% tolerable rate of deviation,and 1.75% expected population deviation rate.

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Definitions:

Progressive Relaxation

A technique involving the deliberate tensing and relaxing of different muscle groups to achieve mental and physical relaxation.

Transference

In psychology, a phenomenon where emotions, desires, or expectations are redirected from one person to another, particularly in psychoanalytic therapy.

Therapist

A therapist is a professional trained to treat mental or psychological disorders and difficulties through various methods and approaches to therapy.

Feelings

Sensations that are subjective responses to emotions or states of mind, often influenced by personal experience, culture, and atmosphere.