An auditor should consider the tolerable rate of deviation when determining the number of check requests to select for a test to obtain assurance that all check requests have been properly authorized. The auditor should also consider
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The average dollar value of the check requests |
The allowable risk of assessing control risk too low |
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a. |
Yes |
Yes |
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b. |
Yes |
No |
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c. |
No |
Yes |
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d. |
No |
No |