The Assurance That the _______ Is Not Exceeded by the Actual

Multiple Choice

The assurance that the _______ is not exceeded by the actual rate of deviation is influenced by the degree to which the auditor intends to rely on the control as a basis for limiting substantive tests or for supporting an opinion on internal control over financial reporting (ICFR) .

A) tolerable rate of deviation
B) expected rate of deviation in the population
C) desired level of assurance
D) control exception