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In sampling for attributes (i.e. test of controls) the determination of sample size is a function of:___________

a. risk of assessing control risk too low
b. tolerable rate
c. estimated population deviation rate.

1 Answer

6 votes

Answer:

b. tolerable rate

Step-by-step explanation:

A sample is defined as a representative part of a population that is used in a study to replicate the characteristics of the population.

For a sample to be any good it must effectively reflect the characteristics of the population.

When sampling for attributes there are three determinants of sample size that is put into consideration:

- risk of incorrect acceptance

- tolerable rate or error

- expected error

Tolerable rate is the largest deviation or variance that can be acceptable in a sample and this reflects on reliability of specific controls.

It is the allowable deviation in population that still allows original plan to be executed

User Ehsan Nouri
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