The AICPA Has Developed Sample Size Tables for Attributes Sampling

question 72

Multiple Choice

The AICPA has developed sample size tables for attributes sampling that specifically incorporate all of the following factors except for the:

• A)Expected population deviation rate
• B)Risk of overreliance
• C)Tolerable rate of deviation
• D)Sample rate of deviation

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Definitions:

Surprise Meetings

Unplanned or unannounced meetings, which can be used as a tactic for various purposes, including audits or to catch someone off guard.

Fraudulent Activity

Deliberate deception practiced to secure unfair or unlawful gain, often involving financial or personal information theft.

Employee Assists

Programs or services provided by employers to support the well-being and productivity of employees, including mental health support, financial counseling, and legal assistance.

Omission Lying

Deliberately withholding important information or truths, considered a form of deception.