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vanessavz vanessavz
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A year ago
In using audit sampling for exception rates

▸ the auditor wants to know the most the exception rate is likely to be.

▸ sampling error is the likelihood that the auditor will miss a monetary misstatement.

▸ the upper limit of the interval estimate is known as the sampling risk.

▸ the computed upper exception rate (CUER) cannot be considered in the context of specific audit objectives.
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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schmienceschmience
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A year ago
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vanessavz Author
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