Chapter 9

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  1. 1

    Which of the following sampling methods would be used to estimate a numeric measurement of a population, such as a dollar value?

  2. 2

    A number of factors influence the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following would lead to a larger sample size?

  3. 3

    Which of the following sample planning factors would influence the sample size for a substantive test of details for a specific accout? (Expected Misstatement, Tolerable Misstatment)

  4. 4

    The risk of incorrect acceptance relates to the

  5. 5

    Which of the following statements concerning monetary-unit sampling is correct?

  6. 6

    In a probability-proportional-to-size sample with a sampling interval of $5,000, an auditor discovers that a selected account receivable with a recorded amount of $10,000 has an audit amount of $8,000

  7. 7

    An auditor is performing substantive procedures of pricing and extensions of perpetual inventory balances consisting of a large number of items. Past experience indicates that there may be numerous..

  8. 8

    Which of the following statements concerning the auditor’s use of statistical sampling is correct?

  9. 9

    In classical variables sampling, which of the following must be known in order to estimate the appropriate sample size required to meet the auditor’s needs in a given situation?

  10. 10

    Which of the following would most likely be an advantage in using classical variables sampling rather than monetary-unit sampling?

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