Which of the Following Is a Factor That Influences the Sample

question 52

Multiple Choice

Which of the following is a factor that influences the sample size when testing controls?

• A) an increase in the auditor's assessment of the risk of material misstatement
• B) an increase in the tolerable rate of deviation
• C) stratification of the population when appropriate
• D) an increase in tolerable misstatement

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Definitions:

Management and Control

The process and authority to direct an organization or entity, including making decisions regarding its operations, resources, and policies.

Limited Partner

An investor in a partnership who does not have managerial control and whose liability for the partnership's debts is limited to the amount they invested in the business.

ULPA

Ultra-Low Penetration Air (ULPA) filters, which are more efficient than HEPA filters at trapping extremely small particles.

General Partners

Individuals in a partnership who have unlimited liability for the debts and obligations of the partnership, and who manage the operations of the business.