Easy1 markMultiple Choice
Area III: SOC EngagementsSOC ReportsSamplingArea III

CPA · Question 75 · Area III: SOC Engagements

An auditor is testing a control that states 'All new hires must undergo a background check'. The auditor selects a sample of 25 new hires and finds 2 missing background checks. What is the deviation rate?

Answer options:

A.

2%

B.

4%

C.

8%

D.

10%

How to approach this question

Simple math: 2 divided by 25.

Full Answer

C.8%✓ Correct
2 deviations divided by a sample size of 25 equals 0.08 or 8%.

Common mistakes

Bad math.

Practice the full CPA ISC Practice Exam 5

82 questions · hints · full answers · grading

More questions from this exam