When evaluating the results of attributes sampling,
A) the acceptable risk of overreliance (ARO) is set at high or low.
B) tables are used to compute the computed upper exception rate (CUER).
C) if the sample size is not equal to those provided for in the attributes sampling evaluation tables, the tables cannot be used.
D) the true exception rate is computed from various tables.

Question

Quizplus · Accepted Answer

Tables are used to compute the computed upper exception rate (CUER) when evaluating the results of attributes sampling. The acceptable risk of overreliance (ARO) is set by the auditor based on their professional judgment, and the sample size used for the test can be adjusted accordingly. If the sample size is not equal to those provided in the evaluation tables, interpolation can be used to estimate the CUER. The true exception rate is not directly computed from the tables, but rather an estimate of the true exception rate can be obtained by adjusting the CUER for sampling risk.

When Evaluating the Results of Attributes Sampling