Which of the Following Is the Level at Which the Control's

question 16

Multiple Choice

Which of the following is the level at which the control's failure to operate would cause the auditor to conclude that the control is not effective and would likely change the auditor's planned assessment of control risk in performing tests of account balances?

• A)Tolerable failure rate.
• B)Allowable risk of assessing control risk too low.
• C)Expected failure rate.
• D)Allowance for sampling error.

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