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chapter 15GE.docx

1、chapter 15GEAuditing and Assurance Services, 14e, Global Edition (Arens)Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of TransactionsLearning Objective 15-11) A sample in which the characteristics of the sample are the same as those of the population is a(n):A) variables samp

2、le.B) representative sample.C) attributes sample.D) random sample.Answer: BTerms: Sample in which characteristics of sample are same as populationDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills2) When the auditor decides to select less than 100 percent of the population for testing, th

3、e auditor is said to use:A) audit sampling.B) representative sampling.C) poor judgment.D) estimation sampling.Answer: ATerms: Auditor selects less than 100 percent of population for testngDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills3) To determine if a sample is truly representative

4、 of the population, an auditor would be required to:A) conduct multiple samples of the same population.B) never use sampling because of the expense involved.C) audit the entire population.D) use systematic sample selection.Answer: CTerms: Sample truly representative of populationDiff: EasyObjective:

5、 LO 15-1AACSB: Reflective thinking skills4) One of the ways to eliminate nonsampling risk is through:A) proper supervision and instruction of the clients employees.B) proper supervision and instruction of the audit team.C) the use of attributes sampling rather than variables sampling.D) controls whi

6、ch ensure that the sample drawn is random and representative.Answer: BTerms: Ways to eliminate nonsampling riskDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills5) Which one of the choices below is most correct regarding a cause of sampling risk?A) ineffective use of audit proceduresB) te

7、sting less than the entire populationC) use of extensive tests of controlsD) the possibility that a properly-selected sample still may not be representativeAnswer: BTerms: Correct regarding sampling riskDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills6) An auditor can increase the likel

8、ihood that a sample is representative by using care in:A) Designing the sampling processDesigning the sample selectionYesYesB) Designing the sampling processDesigning the sample selectionNoNoC) Designing the sampling processDesigning the sample selectionYesNoD) Designing the sampling processDesignin

9、g the sample selectionNoYesAnswer: ATerms: Increase likelihood that sample is representatigveDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills7) Which of the following is the risk that audit tests will not uncover existing exceptions in a sample?A) Sampling riskB) Nonsampling riskC) Audi

10、t riskD) Detection riskAnswer: BTerms: Risk that audit tests will not uncover existing exceptionsDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills8) Which of the following is the risk that an auditor will reach an incorrect conclusion because a sample is not representative of the populat

11、ion?A) Sampling riskB) Nonsampling riskC) Audit riskD) Detection riskAnswer: ATerms: Risk auditor will reach an incorrect conclusionDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills9) Sampling risk may be controlled by:A) Adjusting the sample size Always using random samplingYesYesB) Adj

12、usting the sample size Always using random samplingNoNoC) Adjusting the sample size Always using random samplingYesNoD) Adjusting the sample size Always using random samplingNoYesAnswer: CTerms: Sampling risk controlled byDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills10) Which of the

13、following statements is most correct?A) A sample of all items of a population will eliminate sampling risk, but increase nonsampling risk.B) The use of an appropriate sample selection technique ensures a representative sample.C) The auditors failure to recognize an exception is a significant cause o

14、f sampling risk.D) The use of inappropriate audit procedures is a significant cause of nonsampling risk.Answer: DTerms: Sample selection; Sampling and nonsampling riskDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills11) Which of the following statements best expresses the impact that the

15、 performance of audit procedures has on statistical vs. nonstatistical sampling?A) Audit procedures on the sample item will vary as a result of using either statistical or nonstatistical sampling.B) The audit procedures will be the same for either statistical or nonstatistical sampling but they must

16、 be performed differently for each.C) Statistical sampling requires quantitative audit procedures, whereas nonstatistical sampling requires judgmental audit procedures.D) Audit procedures on the sample item will not vary as a result of using either statistical or nonstatistical sampling.Answer: DTer

17、ms: Statistical vs. nonstatistical samplingDiff: ChallengingObjective: LO 15-1AACSB: Reflective thinking skills12) Briefly explain why auditors utilize audit sampling.Answer: Auditors use sampling techniques primarily because it is generally impractical to audit all transactions or balances. Consequ

18、ently, auditors must design strategies to select items from the population that are likely to be representative of the remaining unaudited population items. In addition, auditors often use sampling techniques because of economic realities. That is, clients generally do not want to incur the substant

19、ial fees associated with auditing every transaction or balance.Terms: Audit samplingDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills13) Discuss what is meant by sampling risk and nonsampling risk.Answer: Sampling risk occurs when the sample is not representative of the population; that

20、is, the characteristics of interest in the sample are not the same as those in the population.Nonsampling risk occurs when audit tests do not uncover existing exceptions in the sample.Terms: Sampling and nonsampling risksDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills14) Discuss what i

21、s meant by nonsampling risk.Answer: Nonsampling risk occurs when audit tests do not uncover existing exceptions in the sample.Terms: Nonsampling riskDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills15) Discuss two causes of nonsampling risk. Also discuss ways the auditor can control nons

22、ampling risk.Answer: The two causes of nonsampling risk are (1) the auditors failure to recognize exceptions and (2) inappropriate or ineffective audit procedures. The auditor can control nonsampling risk through careful design of audit procedures and through proper instruction, supervision, and rev

23、iew.Terms: Nonsampling riskDiff: ModerateObjective: LO 15-1AACSB: Reflective thinking skills16) Sampling risk results from the auditors failure to recognize exceptions in transaction data.A) TrueB) FalseAnswer: BTerms: Sampling riskDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills17) Eve

24、n when nonsampling risk is zero, there is always a possibility that a sample is not representative of the population.A) TrueB) FalseAnswer: ATerms: Nonsampling riskDiff: EasyObjective: LO 15-1AACSB: Reflective thinking skills18) If a particular internal control is not followed by the client exactly

25、6% of the time, and the auditors tests of that control find three control violations in a sample of 50, the sample is considered to be representative.A) TrueB) FalseAnswer: ATerms: Sample considered to be representativeDiff: ModerateObjective: LO 15-1AACSB: Reflective thinking skills19) In practice,

26、 auditors do not know whether a sample is representative, even after all testing is complete.A) TrueB) FalseAnswer: ATerms: Representative sampleDiff: ModerateObjective: LO 15-1AACSB: Reflective thinking skills20) One way to control sampling risk is to increase sample size.A) TrueB) FalseAnswer: ATe

27、rms: Control sampling risk is with sample sizeDiff: ModerateObjective: LO 15-1AACSB: Reflective thinking skills21) A sample of all items in a population will have a zero sampling risk.A) TrueB) FalseAnswer: ATerms: Sample of all items in a population will have zero sampling riskDiff: ModerateObjecti

28、ve: LO 15-1AACSB: Reflective thinking skills22) It is virtually impossible to reduce sampling risk to zero.A) TrueB) FalseAnswer: ATerms: Sampling riskDiff: ModerateObjective: LO 15-1AACSB: Reflective thinking skillsLearning Objective 15-21) Which of the following is not true for nonstatistical samp

29、ling?A) applies mathematical rules that allows auditors to quantify sampling riskB) auditors select items for the sample that they believe would provide them the most informationC) reach conclusion about the population on a judgmental sampleD) often called judgmental samplingAnswer: ATerms: Nonstati

30、stical samplingDiff: EasyObjective: LO 15-2AACSB: Reflective thinking skills2) When the auditor goes through a population and selects items using nonprobalistic selection methods, without regard to their size, source, or other distinguishing characteristics, it is called:A) block sample selection.B)

31、 haphazard selection.C) systematic sample selection.D) statistical selection.Answer: BTerms: Nonprobabilistic selection methodsDiff: EasyObjective: LO 15-2AACSB: Reflective thinking skills3) When auditors wish to evaluate a sample statistically, an acceptable selection method is:A) systematic sample selection.B) judgmental selection.C) haphazard selection.D) block sample selection.Answer: ATerms: Sample statisticallyDiff: EasyObjective: LO 1

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