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.

💡 Why is B) the correct answer?

The correct answer to the question "The tolerable rate of deviation in attribute sampling is:" is Option B: The maximum rate of deviations the auditor will accept and still rely on controls.

The other options — A) The expected error rate, C) Zero deviations, D) The actual error rate — are incorrect for this CPA Exam Prep question. As explained above: Tolerable deviation rate is the threshold—if sample deviations exceed it, the auditor concludes controls are not operating effectively.

📚 About This CPA Exam Prep Practice Question

This 3-level CPA Exam Prep question from the Auditing & Attestation (AUD) topic is part of BrainForge Quiz's free exam preparation library. Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.

How to use this page: Read the question above, consider all four options (A through D), then check the highlighted correct answer and explanation. For active timed practice, start a free CPA Exam Prep practice test or use flashcards for spaced repetition review.

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The tolerable rate of deviation in attribute sampling is:

✓ Correct Answer: Option B

📚 About This CPA Exam Prep Practice Question

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