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.

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Definitions:

Insomnia Disorder

The most common sleep disorder in older adults, with nocturnal symptoms of difficulty falling asleep, frequent awakenings, shortened sleep, and non-restorative sleep, and daytime symptoms of fatigue, sleepiness, depression, and anxiety. DSM-IV diagnostic criteria require the symptoms to persist for at least one month, to be perceived as stressful, and to not be secondary to any other disorder.

Hypersomnolence

A condition characterized by excessive daytime sleepiness or prolonged nighttime sleep, not explained by other medical or psychiatric conditions.

Somnambulism

Also known as sleepwalking, a disorder that involves getting up and performing activities while in a state of sleep.

Drug Therapy

The use of prescribed pharmaceuticals to treat or manage mental health conditions or diseases.