試題詳解

11. In assessing the tolerable rate of exceptions of a test of controls that was performed using statistical sampling, an auditor should consider that
(A) Deviations from pertinent controls do not affect the risk of material misstatement in the accounting records.
(B) Deviations from pertinent controls at a given rate ordinarily result in misstatements at a lower rate.
(C) When the degree of assurance desired in a sample is high, the auditor should allow for a high level of sampling risk.
(D) Increasing the number of items selected for the test of controls usually increases the tolerable rate of exceptions.