[17] What is an auditor's evaluation of a statistical sample for attributes when a test of 50 documents results in3 deviationsifthetolerable rateis7%, the expected population deviation rate is 5%, and the allowance for sampling risk is 2%? A. Modify the planned assessed risk of material misstatement because the tolerable deviation rate plus the allowance for sampling risk exceeds the expected population deviation rate. B. Accept the sample results as support for the assessed risk of material misstatement because the sample deviation rate plus the allowance forsampling riskexceeds the tolerable deviation rate. C. Accept the sample results as support for the assessed risk of material misstatement because the tolerable deviation rate minus the allowance for sampling risk equals the expected population deviation rate. D. Modify the assessed risk of material misstatement because the sample deviation rate plus the allowance for sampling risk exceeds the tolerable deviation rate. [18] Whichofthefollowing combinations results inadecrease insample sizeinanattribute sample? Allowable Risk of Overreliance Tolerable Rate Expected Population Deviation Rate A B. Increase Decrease Increase Increase C. D. Decrease Increase Increase Increase Increase Decrease Decrease Increase [19] An auditor should consider the tolerable rate of deviation when determining the number of checkrequeststo select fora test to obtainassurance that all check requests have been properly authorized. The auditorshould also consider I The Allowable Risk of Overreliance The Average Dollar Value of the Check Requests Yes Yes No No A. B. C D. Yes No Yes No 1898 words English (United States) Focus