In the study of internal control,the auditor uses sampling to compare the ____ to the _____.
A)Error; overall materiality level.
B)Sampling risk; precision.
C)Deviation rate; tolerable rate of deviation.
D)Precision interval; upper limit on misstatement.

Question

Quizplus · Accepted Answer

In the study of internal control, the auditor uses sampling to compare the deviation rate (the actual number of deviations from the desired control activities) to the tolerable rate of deviation (the maximum rate of deviation that the auditor is willing to accept). Therefore, choice C is the correct answer to the question, and the other options are incorrect.

In the Study of Internal Control,the Auditor Uses Sampling to Compare