the questions below relate to determining the CUER in audit sampling for tests of controls, using the following table: 6 3 4 2 1 ARACR in percentage 5 5 5 5 5 10 100 100 Sample Size 50 200 200 200 Number of exceptions 2 10 4 4 1 4 Number 1 1 For each of the columns 1 through 6, determine the CUER using statistical sampling. State the effect on the CUER (increase or decrease) of changing each of the following factors while the other three are held constant. indicate your answer. 2. Use an up arrow and down arrow to A decrease in the ARACR (a) (c) A decrease in the sample size A decrease in the number of exceptions in the sample (d) Assume that the auditor's TER is 10%. Using statistical sampling, which of the columns above would result in the auditor concluding that the controls are not working. What options does the auditor have in the situations where the controls are deemed to not be working? 3 the questions below relate to determining the CUER in audit sampling for tests of controls, using the following table: 6 3 4 2 1 ARACR in percentage 5 5 5 5 5 10 100 100 Sample Size 50 200 200 200 Number of exceptions 2 10 4 4 1 4 Number 1 1 For each of the columns 1 through 6, determine the CUER using statistical sampling. State the effect on the CUER (increase or decrease) of changing each of the following factors while the other three are held constant. indicate your answer. 2. Use an up arrow and down arrow to A decrease in the ARACR (a) (c) A decrease in the sample size A decrease in the number of exceptions in the sample (d) Assume that the auditor's TER is 10%. Using statistical sampling, which of the columns above would result in the auditor concluding that the controls are not working. What options does the auditor have in the situations where the controls are deemed to not be working? 3