Question: In planning a statistical sample for a test of controls, an auditor increased the expected population deviation rate from the prior years rate because of

In planning a statistical sample for a test of controls, an auditor increased the expected population deviation rate from the prior year’s rate because of the results of the prior year’s tests of controls and the overall control environment. The auditor most likely would then increase the planned A. Tolerable rate. B. Allowance for sampling risk. C. Risk of assessing control risk too low. D. Sample size.

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