In Determining the Sample Size for a Test of Controls

question 37

Multiple Choice

In determining the sample size for a test of controls, an auditor should consider the expected deviation rate, 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:

Sensitization

An increased reaction to a stimulus following repeated exposure to it, often leading to heightened responsiveness to other stimuli.

Higher-order Conditioning

A form of conditioning in which a stimulus that was previously neutral is paired with a conditioned stimulus to produce the same conditioned response.

Habituation

The process by which an individual becomes accustomed to a stimulus through repeated exposure, leading to a decrease in response.

Behavioral Contrast

A phenomenon in which the response rate to one stimulus changes as a result of a change in the reinforcement offered for another stimulus.