Which of the following factors is (are) considered in determining the sample size for a test of controls?

Last Updated on January 31, 2022 by Admin 3

Which of the following factors is (are) considered in determining the sample size for a test of controls?

AUD CPA Auditing and Attestation Exam Part 23 Q10 030
AUD CPA Auditing and Attestation Exam Part 23 Q10 030
  • Option A 
  • Option B
  • Option C
  • Option D
Explanation:
Choice “A” is correct. To determine the number of items to be selected for a particular sample for a test of controls, the auditor should consider the tolerable rate of deviation from the controls being tested, the likely rate of deviations (expected deviation rate), and the allowable risk of assessing control risk too low.
Choices “B”, “C”, and “D” are incorrect, per the above Explanation.
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