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chapter15GE
AuditingandAssuranceServices,14e,GlobalEdition（Arens）
Chapter15AuditSamplingforTestsofControlsandSubstantiveTestsofTransactions
LearningObjective15-1
1）Asampleinwhichthecharacteristicsofthesamplearethesameasthoseofthepopulationisa（n）:
A）variablessample.
B）representativesample.
C）attributessample.
D）randomsample.
Answer:
B
Terms:
Sampleinwhichcharacteristicsofsamplearesameaspopulation
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
2）Whentheauditordecidestoselectlessthan100percentofthepopulationfortesting,theauditorissaidtouse:
A）auditsampling.
B）representativesampling.
C）poorjudgment.
D）estimationsampling.
Answer:
A
Terms:
Auditorselectslessthan100percentofpopulationfortestng
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
3）Todetermineifasampleistrulyrepresentativeofthepopulation,anauditorwouldberequiredto:
A）conductmultiplesamplesofthesamepopulation.
B）neverusesamplingbecauseoftheexpenseinvolved.
C）audittheentirepopulation.
D）usesystematicsampleselection.
Answer:
C
Terms:
Sampletrulyrepresentativeofpopulation
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
4）Oneofthewaystoeliminatenonsamplingriskisthrough:
A）propersupervisionandinstructionoftheclient'semployees.
B）propersupervisionandinstructionoftheauditteam.
C）theuseofattributessamplingratherthanvariablessampling.
D）controlswhichensurethatthesampledrawnisrandomandrepresentative.
Answer:
B
Terms:
Waystoeliminatenonsamplingrisk
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
5）Whichoneofthechoicesbelowismostcorrectregardingacauseofsamplingrisk?
A）ineffectiveuseofauditprocedures
B）testinglessthantheentirepopulation
C）useofextensivetestsofcontrols
D）thepossibilitythataproperly-selectedsamplestillmaynotberepresentative
Answer:
B
Terms:
Correctregardingsamplingrisk
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
6）Anauditorcanincreasethelikelihoodthatasampleisrepresentativebyusingcarein:
A）
Designingthesamplingprocess
Designingthesampleselection
Yes
Yes
B）
Designingthesamplingprocess
Designingthesampleselection
No
No
C）
Designingthesamplingprocess
Designingthesampleselection
Yes
No
D）
Designingthesamplingprocess
Designingthesampleselection
No
Yes
Answer:
A
Terms:
Increaselikelihoodthatsampleisrepresentatigve
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
7）Whichofthefollowingistheriskthataudittestswillnotuncoverexistingexceptionsinasample?
A）Samplingrisk
B）Nonsamplingrisk
C）Auditrisk
D）Detectionrisk
Answer:
B
Terms:
Riskthataudittestswillnotuncoverexistingexceptions
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
8）Whichofthefollowingistheriskthatanauditorwillreachanincorrectconclusionbecauseasampleisnotrepresentativeofthepopulation?
A）Samplingrisk
B）Nonsamplingrisk
C）Auditrisk
D）Detectionrisk
Answer:
A
Terms:
Riskauditorwillreachanincorrectconclusion
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
9）Samplingriskmaybecontrolledby:
A）
Adjustingthesamplesize
Alwaysusingrandomsampling
Yes
Yes
B）
Adjustingthesamplesize
Alwaysusingrandomsampling
No
No
C）
Adjustingthesamplesize
Alwaysusingrandomsampling
Yes
No
D）
Adjustingthesamplesize
Alwaysusingrandomsampling
No
Yes
Answer:
C
Terms:
Samplingriskcontrolledby
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
10）Whichofthefollowingstatementsismostcorrect?
A）Asampleofallitemsofapopulationwilleliminatesamplingrisk,butincreasenonsamplingrisk.
B）Theuseofanappropriatesampleselectiontechniqueensuresarepresentativesample.
C）Theauditor'sfailuretorecognizeanexceptionisasignificantcauseofsamplingrisk.
D）Theuseofinappropriateauditproceduresisasignificantcauseofnonsamplingrisk.
Answer:
D
Terms:
Sampleselection;Samplingandnonsamplingrisk
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
11）Whichofthefollowingstatementsbestexpressestheimpactthattheperformanceofauditprocedureshasonstatisticalvs.nonstatisticalsampling?
A）Auditproceduresonthesampleitemwillvaryasaresultofusingeitherstatisticalornonstatisticalsampling.
B）Theauditprocedureswillbethesameforeitherstatisticalornonstatisticalsamplingbuttheymustbeperformeddifferentlyforeach.
C）Statisticalsamplingrequiresquantitativeauditprocedures,whereasnonstatisticalsamplingrequiresjudgmentalauditprocedures.
D）Auditproceduresonthesampleitemwillnotvaryasaresultofusingeitherstatisticalornonstatisticalsampling.
Answer:
D
Terms:
Statisticalvs.nonstatisticalsampling
Diff:
Challenging
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
12）Brieflyexplainwhyauditorsutilizeauditsampling.
Answer:
Auditorsusesamplingtechniquesprimarilybecauseitisgenerallyimpracticaltoauditalltransactionsorbalances.Consequently,auditorsmustdesignstrategiestoselectitemsfromthepopulationthatarelikelytoberepresentativeoftheremainingunauditedpopulationitems.Inaddition,auditorsoftenusesamplingtechniquesbecauseofeconomicrealities.Thatis,clientsgenerallydonotwanttoincurthesubstantialfeesassociatedwithauditingeverytransactionorbalance.
Terms:
Auditsampling
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
13）Discusswhatismeantby"samplingrisk"and"nonsamplingrisk".
Answer:
Samplingriskoccurswhenthesampleisnotrepresentativeofthepopulation;thatis,thecharacteristicsofinterestinthesamplearenotthesameasthoseinthepopulation.
Nonsamplingriskoccurswhenaudittestsdonotuncoverexistingexceptionsinthesample.
Terms:
Samplingandnonsamplingrisks
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
14）Discusswhatismeantby"nonsamplingrisk."
Answer:
Nonsamplingriskoccurswhenaudittestsdonotuncoverexistingexceptionsinthesample.
Terms:
Nonsamplingrisk
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
15）Discusstwocausesofnonsamplingrisk.Alsodiscusswaystheauditorcancontrolnonsamplingrisk.
Answer:
Thetwocausesofnonsamplingriskare
（1）theauditor'sfailuretorecognizeexceptionsand
（2）inappropriateorineffectiveauditprocedures.Theauditorcancontrolnonsamplingriskthroughcarefuldesignofauditproceduresandthroughproperinstruction,supervision,andreview.
Terms:
Nonsamplingrisk
Diff:
Moderate
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
16）Samplingriskresultsfromtheauditor'sfailuretorecognizeexceptionsintransactiondata.
A）True
B）False
Answer:
B
Terms:
Samplingrisk
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
17）Evenwhennonsamplingriskiszero,thereisalwaysapossibilitythatasampleisnotrepresentativeofthepopulation.
A）True
B）False
Answer:
A
Terms:
Nonsamplingrisk
Diff:
Easy
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
18）Ifaparticularinternalcontrolisnotfollowedbytheclientexactly6%ofthetime,andtheauditor'stestsofthatcontrolfindthreecontrolviolationsinasampleof50,thesampleisconsideredtoberepresentative.
A）True
B）False
Answer:
A
Terms:
Sampleconsideredtoberepresentative
Diff:
Moderate
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
19）Inpractice,auditorsdonotknowwhetherasampleisrepresentative,evenafteralltestingiscomplete.
A）True
B）False
Answer:
A
Terms:
Representativesample
Diff:
Moderate
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
20）Onewaytocontrolsamplingriskistoincreasesamplesize.
A）True
B）False
Answer:
A
Terms:
Controlsamplingriskiswithsamplesize
Diff:
Moderate
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
21）Asampleofallitemsinapopulationwillhaveazerosamplingrisk.
A）True
B）False
Answer:
A
Terms:
Sampleofallitemsinapopulationwillhavezerosamplingrisk
Diff:
Moderate
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
22）Itisvirtuallyimpossibletoreducesamplingrisktozero.
A）True
B）False
Answer:
A
Terms:
Samplingrisk
Diff:
Moderate
Objective:
LO15-1
AACSB:
Reflectivethinkingskills
LearningObjective15-2
1）Whichofthefollowingisnottruefornonstatisticalsampling?
A）appliesmathematicalrulesthatallowsauditorstoquantifysamplingrisk
B）auditorsselectitemsforthesamplethattheybelievewouldprovidethemthemostinformation
C）reachconclusionaboutthepopulationonajudgmentalsample
D）oftencalledjudgmentalsampling
Answer:
A
Terms:
Nonstatisticalsampling
Diff:
Easy
Objective:
LO15-2
AACSB:
Reflectivethinkingskills
2）Whentheauditorgoesthroughapopulationandselectsitemsusingnonprobalisticselectionmethods,withoutregardtotheirsize,source,orotherdistinguishingcharacteristics,itiscalled:
A）blocksampleselection.
B）haphazardselection.
C）systematicsampleselection.
D）statisticalselection.
Answer:
B
Terms:
Nonprobabilisticselectionmethods
Diff:
Easy
Objective:
LO15-2
AACSB:
Reflectivethinkingskills
3）Whenauditorswishtoevaluateasamplestatistically,anacceptableselectionmethodis:
A）systematicsampleselection.
B）judgmentalselection.
C）haphazardselection.
D）blocksampleselection.
Answer:
A
Terms:
Samplestatistically
Diff:
Easy
Objective:
LO1
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