💰 CPA Exam Prep

The tolerable rate of deviation in attribute sampling is:

A The expected error rate
B The maximum rate of deviations the auditor will accept and still rely on controls
C Zero deviations
D The actual error rate

✓ Correct Answer: Option B

Tolerable deviation rate is the threshold—if sample deviations exceed it, the auditor concludes controls are not operating effectively.

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