The use of the ratio estimation sampling as compared to other sampling techniques is most effective when:
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1 .The sample size of a test of controls varies inversely with:Expected populationdeviation rateTolerablerate
A Yes........Yes B Yes........No C No.........Yes D No.........No
2 .In attribute sampling, a 25% change in which of the following factors will have the smallest effect on the size of the sample?
A Tolerable rate of deviation. B Planned assessed level of control risk. C Degree of assurance desired. D Number of items in the population.
3 .An audit partner is developing an office training program to familiarize his professional staff with statistical decision models applicable to the audit of dollar value balances. He wishes to demonstrate the relationship of sample sizes to population size and variability and the auditor's specifications as to tolerable misstatement and risk of incorrect acceptance. The partner prepared the following table to show comparative population characteristics and audit specifications of two populations.Characteristics ofPopulation 1 Relativeto Population 2Audit Specifications as to a Samplefrom Population 1 Relative to aSample from Population 2SizeVariabilitySpecifiedTolerableMisstatementSpecified Riskof IncorrectAcceptanceCase 1EqualEqualEqualLowerCase 2EqualLargerLargerEqualCase 3LargerEqualSmallerHigherCase 4SmallerSmallerEqualHigherCase 5LargerEqualEqualLowerYou are to indicate for the specified case from the above table the required sample size to be selected from population 1 relative to the sample from population 2.In case 2 the required sample size from population 1 is:
A Equal to the required sample size from population 2. B Larger than the required sample size from population 2. C Indeterminate relative to the required sample size from population 2. D Smaller than the required sample size from population 2.
4 .An auditor established a USD60,000 tolerable misstatement for an asset with an account balance of USD1,000,000. The auditor selected a sample of every twentieth item from the population that represented the asset account balance and discovered overstatements of USD3,700 and understatements of USD200. Under these circumstances, the auditor most likely would conclude that:
A The asset account is fairly stated because the tolerable misstatement exceeds the net of projected actual overstatements and understatements. B The asset account is fairly stated because the total projected misstatement is less than the tolerable misstatement. C There is an unacceptably high risk ...
5 .How would increases in tolerable misstatement and assessed level of control risk affect the sample size in a substantive test of details?Increase in tolerablemisstatementIncrease in assessedlevel of control risk
A Increase sample size.；Increase sample size B Decrease sample size；Increase sample size C Increase sample size.；Decrease sample size D Decrease sample size；Decrease sample size
7 .Which of the following is the primary objective of probability proportional to sample size?
A To increase the proportion of smaller-value items in the sample. B To identify items where controls were not properly applied. C To identify overstatement errors. D To identify zero and negative balances.
8 .Which of the following statements concerning material weaknesses and significant deficiencies is correct with respect to an audit of a nonissuer?
A All material weaknesses are significant deficiencies. B An auditor should report immediately material weaknesses and significant deficiencies discovered during an audit. C All significant deficiencies are material weaknesses. D An auditor need not identify and communicate material weaknesses separ...
9 .以下不属于系统软件的是（ ）。
A 操作系统 B 编程语言 C 指令系统 D 通用软件
10 .Which of the following statements is correct concerning significant deficiencies in internal control with respect to a financial statement audit of a nonissuer?
A An auditor is required to search for significant deficiencies during an audit. B An auditor may report that no significant deficiencies were noted during an audit. C All significant deficiencies are also considered to be material weaknesses. D An auditor may communicate significant deficiencies du...
