When considering the results of an attributes sampling application,the auditor compares which of the following two measures?
A) upper limit rate of deviation; sample rate of deviation
B) tolerable rate of deviation; sample rate of deviation
C) expected rate of deviation; upper limit rate of deviation
D) upper limit rate of deviation; tolerable rate of deviation

Question

Quizplus · Accepted Answer

The auditor compares the upper limit rate of deviation (which is the highest rate of deviation that would still be acceptable) with the tolerable rate of deviation (which is the maximum rate of deviation that the auditor is willing to accept). This comparison helps the auditor determine whether the results of the sampling application are acceptable or not. The sample rate of deviation is also important in the analysis but is not compared directly to these two measures.

When Considering the Results of an Attributes Sampling Application,the Auditor