a. When evaluating an attribute estimation sample, why is the focus on the upper limit rather than

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a. When evaluating an attribute estimation sample, why is the focus on the upper limit rather than on the failure rate in the sample?
b. If the achieved upper limit of control failures exceeds the tolerable rate in an attribute sampling application, what alternative courses of action are open to the auditor?

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Auditing a business risk appraoch

ISBN: 978-0324375589

6th Edition

Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston

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