To Determine the Sample Size for Tests of Controls,the Auditor

question 93

Multiple Choice

To determine the sample size for tests of controls,the auditor needs to estimate the following information based on his professional judgment

• A)the relative rate of deviation for the population to be tested
• B)the realizable rate of deviation for the population to be tested
• C)the desired level of assurance that the tolerable rate of deviation is not exceeded by the actual rate of deviation
• D)the number of sampling units in the population if the population is very large

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Definitions:

Total N

In statistical contexts, it refers to the total number of observations or data points in a study or analysis.

Expected Frequencies

The theoretical frequencies predicted in statistical hypothesis testing based on the assumptions of the null hypothesis.

Null Hypothesis

The proposition that assumes no significant difference or relationship exists within a set of data.