The Procedures for Statistical Evaluation of Tests of Controls with the AICPA

question 118

Multiple Choice

The procedures for statistical evaluation of tests of controls with the AICPA evaluation tables would not include which of the following steps?

• A) Identify the population deviation rate.
• B) Identify the sample size in the left margin.
• C) Identify the number of actual deviations for the sample size.
• D) Identify the upper limit rate of deviation given the sample size and number of deviations.

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Definitions:

Facial Expression

The use of facial muscles to convey emotions or reactions.

Speech Intonation

The variation of pitch in speech that can alter the meaning and convey emotion.

Actual Words Used

The specific language or terminology utilized in communication or documentation, emphasizing the importance of the precise wording.

Speech Volume

The perceived loudness or intensity of a person's voice, which can vary based on emotional state, social context, or individual differences.