Auditing & Assurance Services: A Systematic Approach (Irwin Accounting)
Auditing & Assurance Services: A Systematic Approach (Irwin Accounting)
10th Edition
ISBN: 9780077732509
Author: William F Messier Jr, Steven M. Glover Associate Professor, Douglas F. Prawitt Associate Professor
Publisher: McGraw-Hill Education
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Chapter 8, Problem 8.26P
To determine

Introduction:

Sampling applied test of control: The statistical sampling method used to evaluatethe quality of population-based on given characteristics. Under this method, for the test of controls, the auditor will assess the deviations from given internal control. Before conducting the test of control,the auditor should carefully plan, perform, and evaluate the sampling application and complete document at each stage of the sampling application.

The sample deviation rate, the computed upper deviation rate, and auditor conclusion for each control procedure.

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