The relationship between the sample size for controls testing and each of the following factors:
- The likely effectiveness of a control
Controls are categorized differently when it comes to control-testing, but they all operate in a methodical manner that enables the sample size for control testing to take place. They as well enable the auditors to carry out a comparison of the upper deviation rates something that results to the acceptable rates in the sampling size for control testing. As a result, they might be termed as advisory tools that might be valuable and expedient for the management personnel.
- The acceptable rate of deviation
Rate of deviation denotes the miscalculations and inaccuracies that ...