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Commercial Pilot Licence (CPAER) – Canada · Question

An auditor plans to use attributes sampling to test the effectiveness of an internal control. The expected deviation rate is 3%, and the tolerable deviation rate is 7%. How would a decrease in the expected deviation rate affect the required sample size, all else being equal?

A decrease in the expected deviation rate means the auditor anticipates finding fewer errors. This generally allows for a smaller sample size while still provid

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Question: An auditor plans to use attributes sampling to test the effectiveness of an internal control. The expected deviation rate is 3%, and the tolerable deviation rate is 7%. How would a decrease in the expected deviation rate affect the required sample size, all else being equal?

Answer options:

  • Increase the sample size. ✅ Decrease the sample size.
  • Not affect the sample size.
  • Require a different sampling method.

Correct answer: Decrease the sample size.

Explanation: A decrease in the expected deviation rate means the auditor anticipates finding fewer errors. This generally allows for a smaller sample size while still providing sufficient assurance, as there is less inherent risk of control failure.

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