The Tolerable Deviation Rate in Sampling for Tests of Controls

question 65

Multiple Choice

The tolerable deviation rate in sampling for tests of controls is:

• A)Used to determine the probability of the auditor's conclusion based upon reliance factors.
• B)The probability that the financial statements are not materially in error.
• C)A measure of the reliability of substantive tests.
• D)The rate the auditor will tolerate without modifying the planned assessment of control risk.

---

Definitions:

Diathermy

A medical and surgical technique involving the use of high-frequency electric currents to generate heat in body tissues, used to stimulate blood circulation, relieve pain, and destroy unhealthy tissue.

Blood Flow

The continuous circulation of blood through the heart and blood vessels, delivering nutrients and oxygen to the body's cells while removing waste products.

Skeletal Muscles

Muscles connected to bones facilitating the body's voluntary movements.

Latissimus Dorsi

A large, flat muscle on the back that stretches to the sides, behind the arm, and is partly covered by the trapezius on the back near the midline.