Which of the following is not a judgment or estimate that auditors must make when performing attributes sampling?
A) Tolerable rate of deviation.
B) Expected population deviation rate.
C) Sample rate of deviation.
D) Risk of overreliance.

Question

Quizplus · Accepted Answer

The sample rate of deviation is a result of the attributes sampling process and is not a judgment or estimate made by the auditor. The other choices (tolerable rate of deviation, expected population deviation rate, risk of overreliance) are all judgments or estimates made by the auditor during the attributes sampling process.

Which of the Following Is Not a Judgment or Estimate