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 with the Tolerable rate of deviation. The Upper limit rate of deviation tells the auditor the maximum rate of deviation that can be accepted with a certain degree of confidence, while the Tolerable rate of deviation is the maximum rate of deviation that the auditor can accept without modifying their opinion. Therefore, the auditor needs to compare the sample rate of deviation with the tolerable rate of deviation, and compare the upper limit rate of deviation with the tolerable rate of deviation to evaluate the results of an attributes sampling application.

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