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The occurrence rate or exception rate for attribute sampling is defined as the

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The occurrence rate or exception rate for attribute sampling is defined as the

The occurrence rate or exception rate for attribute sampling is defined as the
A) exception rate that the auditor will permit in the population and still be willing to use the assessed control risk.
B) risk that the auditor is willing to take of accepting a balance as correct when the true misstatement in the balance is greater than materiality.
C) exception rate that the auditor expects to find in the population before testing begins.
D) ratio of the items containing a specific attribute to the total number of population items.

Textbook

Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Edition: 12^th

Authors: Arens, Elder, Beasley, Splettstoesser

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