If Auditors Conducting Attributes Sampling Found That the Entity Deviated

question 24

Multiple Choice

If auditors conducting attributes sampling found that the entity deviated from a prescribed control in nine of the first 10 items examined, the auditor is most likely to

• A) Increase sample size.
• B) Increase the computed upper deviation rate.
• C) Decrease the tolerable deviation rate.
• D) Stop the test and increase control risk.

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Definitions:

System Readjusts

The process by which a system modifies itself or its components to adapt to changes in its environment or operations.

Vestibular Sacs

Part of the inner ear involved in balance and spatial orientation, containing fluid that moves in response to changes in head positions.

Gravity and Movement

The influence of gravitational force on the mechanical actions and behaviors of bodies, relevant in physics and human physiology.

Figure-Ground

A principle in perception that involves distinguishing a visual stimulus (the figure) from its surrounding background (the ground).