As a Result of Sampling Procedures Applied as Tests of Controls,an

question 53

Multiple Choice

As a result of sampling procedures applied as tests of controls,an auditor incorrectly assesses control risk lower than appropriate.The most likely explanation for this situation is that:

• A)The deviation rates of both the auditor's sample and the population exceed the tolerable rate of deviation.
• B)The deviation rates of both the auditor's sample and the population are less than the tolerable rate of deviation.
• C)The deviation rate in the auditor's sample is less than the tolerable rate of deviation,but the deviation rate in the population exceeds the tolerable rate of deviation.
• D)The deviation rate in the auditor's sample exceeds the tolerable rate of deviation,but the deviation rate in the population is less than the tolerable rate of deviation.

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Definitions:

Differing Goals

Objectives or aims that vary between individuals or groups, often leading to a need for compromise or negotiation.

Twenty Statements Test

A psychological inventory that asks respondents to complete the statement "I am..." twenty times, used to assess self-concept.

Accelerated Pace

An increase in the speed at which activities or changes occur, often seen in technology, life, or work environments.

Reference Groups

Groups that individuals compare themselves to for self-evaluation or for guiding their attitudes, beliefs, and behaviors.