Question: 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

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. Tolerable deviation rate.

b. Risk of incorrect acceptance.

c. Nature and cause of deviations.

d. Population size.

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