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AICPA Exam CPA-Auditing Topic 1 Question 15 Discussion
Actual exam question for
AICPA's
CPA Auditing and Attestation exam
Question #: 15
Topic #: 1
[All CPA Auditing and Attestation Questions]
Topic #: 1
A principal advantage of statistical methods of attribute sampling over nonstatistical methods is that they provide a scientific basis for planning the:
Suggested Answer:
D
Choice 'd' is correct. A principal advantage of statistical methods of attribute sampling over nonstatistical methods is that they provide a scientific basis for planning the sample size.
Choices 'a', 'b', and 'c' are incorrect. The risk of overreliance, the tolerable rate, and the expected population deviation rate are factors considered in determining a statistical sample size.
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