Define each of the following terms: a. Acceptable risk of assessing control risk too low (ARACR) b.

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Define each of the following terms:
a. Acceptable risk of assessing control risk too low (ARACR)
b. Computed upper exception rate (CUER)
c. Estimated population exception rate (EPER)
d. Sample exception rate (SER)
e. Tolerable exception rate (TER)

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Auditing and Assurance services an integrated approach

ISBN: 978-0132575959

14th Edition

Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley

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