The decision rule of determining the acceptability of sample results in classical variable sample depends on the comparison of upper and lower confidence limits with the tolerable misstatement. If the upper and lower limits are within the bounds of tolerable misstatement, the auditor decides that the evidence supports the account balances. If either limit is outside the bounds of tolerable misstatement, the auditor decides that the evidence does not support the account balances. He concludes that the account is materially misstated
The decision rule of determining the acceptability of sample results in classical variable sample depends on the comparison of upper and lower confidence limits with the tolerable misstatement. If the upper and lower limits are within the bounds of tolerable misstatement, the auditor decides that the evidence supports the account balances. If either limit is outside the bounds of tolerable misstatement, the auditor decides that the evidence does not support the account balances. He concludes that the account is materially misstated
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