When evaluating an attributes sample, why is the focus on the upper limit of deviations in the

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When evaluating an attributes sample, why is the focus on the upper limit of deviations in the sample? If the upper limit of deviation exceeds the tolerable deviation rate in attributes sampling, what alternative courses of action are available to the auditor?

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Auditing a risk based approach to conducting a quality audit

ISBN: 978-1133939153

9th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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