Which of the following is generally NOT an appropriate method of sample selection?
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1 .The only difference between a management’s expert and an auditor’s expert is that themanagement’s expert is an employee of the company and the auditor’s expert is an employeeof the auditor.Is this statement true or false?
A True B False
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A The client is not familiar with the professional certification, personal reputation, orparticular competence of the auditor’s expert B The auditor, as a result of the expert’s findings, adds explanatory detail to amodified opinion regarding the reasons for the opinion C The auditor understands...
3 .As part of the audit testing to satisfy the audit objective “Receivables are not overstated”, theaudit senior of a manufacturing company plans a receivables confirmation.Which of the following approaches would be the most appropriate in thesecircumstances?
A A random sample selected from the population of individual customers used duringthe year B A sample selected from the population of individual customers used during the year,with a bias towards those having the highest value of transactions in the year C A random sample selected from the populatio...
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5 .Which of the following statements are NOT true?(1) The higher the entity risk the greater the sample size(2) The bigger the population the bigger the sample size(3) The lower the acceptable detection risk the lower the sample size(4) The higher the tolerable error the lower the sample size(5) The higher the expected error the lower the sample size(6) The more effective the stratification the lower the sample size
A 2, 3, 5 and 6 only B 2 and 5 only C 1, 4 and 6 only D 2, 3 and 5 only
7 .An auditor selects a sample using the total value of trade receivables as the population. Thesample is selected as follows:? one dollar is selected at random and deemed as the first dollar;? individual dollars are then selected at consecutive fixed intervals of $10,000.Which of the following statements, in respect of this form of sample selection, is the mostaccurate?
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A It was the only deviation in the sample B It was identical to a deviation discovered in the prior year audit C It was initially concealed by a forged document D It was caused by an employee’s misunderstanding of instructions
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