- expected deviations rate
- The extent of non-compliance with recognized control procedures that an auditor expects to find when performing compliance tests on a population or a sample of it.

*Accounting dictionary.
2014.*

- expected deviations rate
- The extent of non-compliance with recognized control procedures that an auditor expects to find when performing compliance tests on a population or a sample of it.

*Accounting dictionary.
2014.*

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