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NEW QUESTION: 1
In determining the sample size for a test of controls, an auditor should consider the likely rate of deviations,
the allowable risk of assessing control risk too low, and the:
A. Nature and cause of deviations.
B. Tolerable deviation rate.
C. Risk of incorrect acceptance.
D. Population size.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor should consider the tolerable rate of deviation from the control structure
policies or procedures being tested, the likely rate of deviations, and the allowable risk of assessing control
risk too low.
Choice "B" is incorrect. The risk of incorrect acceptance is relevant for substantive tests of details rather
than tests of controls.
Choice "C" is incorrect. The nature and cause of the deviation is not considered in determining a sample
size for tests of controls.
Choice "D" is incorrect. The population size is generally not considered in determining a sample size for
tests of controls.

NEW QUESTION: 2
A standard field can be marked as external id field.
A. False
B. True
Answer: A

NEW QUESTION: 3
You are the project manager of a large project that will last four years. In this project, you would like to model the risk based on its distribution, impact, and other factors.
There are three modeling techniques that a project manager can use to include both event-oriented and project oriented analysis. Which modeling technique does NOT provide event-oriented and project oriented analysis for identified risks?
A. Sensitivity analysis
B. Jo-Hari Window
C. Expected monetary value
D. Modeling and simulation
Answer: B