Define each of the following terms: a. Acceptable risk of overreliance (ARO) b. Computed upper exception rate

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Define each of the following terms:
a. Acceptable risk of overreliance (ARO)
b. Computed upper exception rate (CUER)
c. Estimated population exception rate (EPER)
d. Sample exception rate (SER)
e. Tolerable Exception rate (TER)

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Auditing and Assurance services an integrated approach

ISBN: 978-0133125689

15th edition

Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley

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