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    PracticeCPA®CPA ISC Practice Exam 5Question 75
    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
    8%
    2 deviations divided by a sample size of 25 equals 0.08 or 8%.

    Common mistakes

    Bad math.
    Question 74All questionsQuestion 76

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