Audit Sampling

AUD — Auditing and Attestation · 5 questions

audit sampling1 / 5

Question 1Medium

An auditor is using statistical sampling to test the operating effectiveness of a control. If the auditor wants to reduce the risk of assessing control risk too low, which of the following factors should be adjusted?

A.Increase the desired confidence level (decrease risk of overreliance)B.Decrease the sample sizeC.Increase the tolerable deviation rateD.Use non-statistical sampling instead

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