c. $118,500 d. $127,200 e. $128,400 37. If all othe sample size to decrease r factors remain constant, a decrease in the expected population deviation rate will cause the Questions 38-39 should be based on the following facts. A CPA is performing attribute sampling relating to an accounting control that requires an authorization signature to be affixed to all purchase orders. In examining a sample of 50 items, the CPA has noted that the required signature is omitted from 2 of the items in the sample and one purchase order cannot be located (and the client cannot provide a satisfactory explanation of the item that cannot be located). The CPA has established a tolerable error rate of 7%. 38. The sample deviation rate is 6% The CPA most likely will assess control risk at the maximum level. 40. EDI may be implemented through: a. A point-to-point connection b. A value-added network (VAN) c. The Internet d. All of the above e. "a', and"c" only 41. In auditing through the computer, which of the following would be useful as an alternative to the test deck method? a. Integrated test facility b. Parallel simulation c. Generalized audit software packages d. All of the above e, "a" and "b" only