Judgments about the frequency of control deviations that identify a particular control risk level are related to
A) sample rate of deviation.
B) tolerable rate of deviation.
C) upper limit rate of deviation.
D) expected population deviation rate.

Question

Quizplus · Accepted Answer

The tolerable rate of deviation is the maximum rate of deviations that an auditor is willing to accept without altering the planned reliance on a control. It is directly related to the control risk level.

Judgments About the Frequency of Control Deviations That Identify a Particular