审计Audit—Arens14e_ch15__ge(student)剖析.pptVIP

* Attribute is the characteristic being tested in the application. ARACR is the risk that the auditor is willing to take of accepting a control as effective or a rate of monetary misstatements as tolerable when the true population exception rate is greater than the tolerable exception rate. TER is the exception rate that the auditor will permit in the population and still be willing to conclude the control is operating effectively and/or the amount of monetary misstatements in the transactions established during the planning is acceptable. EPER is the exception rate that the auditor expects