In Determining the Sample Size for a Test of Controls,an

question 47

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:

Fuzzy Representations

Concepts or mental images that are not sharply defined, leading to ambiguity or vagueness in understanding.

Bookkeeping

Gradual schema change through the accumulation of bits of schema-inconsistent information.

Subtyping

Schema change as a consequence of schema-inconsistent information, causing the formation of subcategories.

Prototyping

The process of creating an early model or sample of a product to test concepts or processes.