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In determining the tolerable deviation rate for a test of controls, the auditors consider:   Their planned assessed level of control risk.   The sample size.   The nature of the test.   The expected deviation rate in the population.

In determining the tolerable deviation rate for a test of controls, the auditors consider:   Their planned assessed level of control risk.   The sample size.   The nature of the test.   The expected deviation rate in the population.

Auditing: A Risk Based-Approach to Conducting a Quality Audit
Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN:9781305080577
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter6: A Framework For Audit Evidence
Section: Chapter Questions
Problem 10TFQ
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In determining the tolerable deviation rate for a test of controls, the auditors consider:

 
Their planned assessed level of control risk.
 
The sample size.
 
The nature of the test.
 
The expected deviation rate in the population.
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