To determine the sample size for a test of controls, an auditor should con- sider the tolerable

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To determine the sample size for a test of controls, an auditor should con- sider the tolerable deviation rate, the desired confidence level, and the la Expected population deviation rate.

b. Computed upper precision limit.

c. Risk of assessing control risk too high.

d. Risk of incorrect rejection. lop85

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Auditing And Assurance Services A Systematic Approach

ISBN: 9780073337203

5th Edition

Authors: William Messier, Steven Glover, Douglas Prawitt

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