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Auditing Module F

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74) An increase in which of the following would cause the sample size in a test of controls to decrease? A) Expected population deviation rate B) Risk of overreliance C) Risk of underreliance D) Population size

Answer: B Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

60) Assume that the audit team established a tolerable rate of deviation of 5%, an expected population deviation rate of 1%, and desired to control the risk of overreliance to 10%. What is the appropriate sample size in this situation? A) 77 items. B) 93 items. C) 132 items. D) 124 items.

Answer: A Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

81) While selecting a sample of sales invoices for a test of internal controls, the auditor was unable to locate one invoice and classified this invoice as non

deviation. This is an example of A) sampling risk. B) incorrect acceptance. C) nonsampling risk. D) deviation risk. -Answer: C Difficulty: 2 Medium Topic: Selecting the Sample for attributes sampling Learning Objective: F-03 Identify various methods of selecting an attributes sample. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

9) Samples to test internal control procedures are intended to provide a basis for an auditor to conclude whether: A) the control procedures are operating effectively. B) the financial statements are materially misstated. C) the risk of incorrect acceptance is too high. D) overall materiality for planning purposes is at a sufficiently low level.

Answer: A Difficulty: 1 Easy Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

29) In determining the number of documents to select for a test to obtain assurance that all sales returns have been properly authorized, an auditor should consider the tolerable rate of deviation from the control activity. The auditor should also consider: 1. Likely rate of deviations. 2. Allowable risk of underreliance. A) 1 only. B) 2 only. C) Both 1 and 2. D) Either 1 or 2.

Answer: A Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

76) When performing attributes sampling, the appropriate AICPA Sample Size Table is initially selected based on the auditors' assessment of the A) risk of overreliance. B) risk of underreliance. C) tolerable rate of deviation. D) expected population deviation rate.

Answer: A Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

16) An erroneous decision to assess control risk at excessively high levels can have an adverse effect on: A) the efficiency of an audit engagement. B) the effectiveness of an audit engagement. C) the validity of an audit. D) the type of report the auditor decides to render.

Answer: A Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

44) An auditor wanted to test credit approval on 10,000 sales invoices processed during the year. The auditor designed a statistical sample that would provide a 1% risk of overreliance (99% confidence) that not more than 7% of the sales invoices lacked approval. The auditor estimated from previous experience that about 2.5% of the sales invoices lacked approval. A sample of 200 invoices was examined and 7 of them were lacking approval. The auditor then determined the upper limit rate of deviation to be 8%. In evaluating this sample, the auditor decided to increase the level of the preliminary assessment of control risk because the: A) tolerable rate of deviation (7%) was less than the upper limit rate of deviation (8%). B) expected population deviation rate (7%) was more than the percentage of errors in the sample (3.5%). C) expected population deviation rate (2.5%) was less than the tolerable rate of deviation. D) upper limit rate of deviation (8%) was more than the percentage of errors in the sample (3.5%).

Answer: A Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

37) The procedures for statistical evaluation of tests of controls with the AICPA Sample Evaluation Tables would not include the following step: A) Identify the population deviation rate. B) Identify the sample size in the left margin. C) Identify the number of actual deviations for the sample size. D) Identify the upper limit rate of deviation given the sample size and number of deviations.

Answer: A Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

52) Which of the following is not true with respect to the use of nonstatistical sampling? A) The use of nonstatistical sampling generally results in a smaller sample size. B) The use of nonstatistical sampling is permissible under generally accepted auditing standards. C) Auditors may use block and haphazard selection methods when using nonstatistical sampling. D) The use of nonstatistical sampling does not permit the auditor to control exposure to the risk of overreliance.

Answer: A Difficulty: 2 Medium Topic: Other Attributes Sampling Methods Learning Objective: F-05 Understand how to use sequential sampling, discovery sampling, and nonstatistical sampling in attributes testing. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

79) Which of the following statements is true regarding attributes sampling? A) Once the population reaches a certain size, population size has a limited impact on sample size. B) Auditors should use attributes sampling to evaluate controls, regardless of the degree of reliance being placed upon the controls. C) When determining the appropriate sample size, the audit team will specifically control its exposure to both the risk of overreliance and the risk of underreliance. D) Tests of controls should only be applied to transactions occurring at the end of the year under audit because the audit team wants to reach a conclusion about control risk at year end.

Answer: A Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

13) The auditor tested a sample of recorded sales invoices for evidence of credit approval. Based on the results of the sample, the auditor concluded that there was a satisfactory rate of approvals. Unknown to the auditor, credit approvals in the population were not satisfactory. This would be an example of: A) risk of overreliance. B) risk of underreliance. C) risk of incorrect acceptance. D) risk of incorrect rejection.

14) The risk of underreliance is the risk that the sample selected to test controls: A) does not support the auditor's planned level of control risk when the true operating effectiveness of the control justifies such an assessment. B) contains misstatements that could be material to the financial statements when aggregated with misstatements in other account balances or transaction classes. C) contains proportionally fewer monetary errors or deviations from prescribed control procedures than exist in the balance or class as a whole. D) does not support the tolerable misstatement for some or all of management's assertions.

2) The purpose of tests of controls is to determine that: A) internal control policies and procedures are functioning as prescribed. B) the extent of further audit procedures can be reduced. C) errors and irregularities are prevented or detected in a timely manner. D) the auditor has an understanding of internal control.

Answer: A Difficulty: 2 Medium Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

58) For which of the following audit tests would an auditor most likely use attributes sampling? A) Inspecting purchase orders for proper approval by supervisors. B) Making an independent estimate of recorded payroll expense. C) Determining that all payables are recorded at year end. D) Selecting accounts receivable for confirmation of account balances.

88) Williams, CPA, is using attributes sampling to test controls related to the completeness of purchasing transactions. Williams decided to select all purchase orders from September for testing. This is an example of A) random selection. B) block selection. C) haphazard selection. D) monthly selection.

Answer: B Difficulty: 1 Easy Topic: Selecting the Sample for attributes sampling Learning Objective: F-03 Identify various methods of selecting an attributes sample. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

55) Which of the following is the most likely outcome when the upper limit rate of deviation is less than the tolerable rate of deviation? A) The auditor would be exposed to the risk of overreliance. B) The auditor would decide to reduce the planned degree of reliance on internal control. C) The auditor would increase the extent of further audit procedures. D) The auditor would be exposed to a potential efficiency loss.

Answer: A Difficulty: 3 Hard Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

66) The audit team is planning to examine a sample of control policies and procedures. Assume that, based on the intended degree of reliance on internal control, the audit team wishes to control the risk of overreliance to 5% and, based on past audits, estimates the expected population deviation rate to be 2%. Initially, the audit team was planning for a moderate degree of reliance on internal control and established a tolerable rate of deviation of 7%; however, it is considering increasing its reliance on internal control and reducing the tolerable rate of deviation to 4%. Which of the following is not true with respect to the impact of the reduction in the tolerable rate of deviation on sample size? A) The reduction in the tolerable rate of deviation would result in a smaller sample size. B) The audit team would likely not seek a reduction in the tolerable rate of deviation unless it could obtain a reduction in its substantive testing. C) The resultant sample size assuming the reduction in the tolerable rate of deviation would be 294 items. D) The reduction in the tolerable rate of deviation would result in the audit team examining an additional 206 items.

Answer: A Difficulty: 3 Hard Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

21) Which of the following is not true with regard to the relationship among control risk, the risk of overreliance, and the tolerable rate of deviation? A) Lower levels of control risk result in a higher level of the risk of overreliance. B) Lower levels of the risk of overreliance result in a lower tolerable rate of deviation. C) Lower levels of control risk result in a lower tolerable rate of deviation. D) All of these are true.

Answer: A Difficulty: 3 Hard Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

50) An auditor is examining an important internal control in his audit of ABC Company. Because the account balance affected by this control is highly susceptible to fraud, she will reject the sample if even one deviation is discovered. What type of sampling plan should she use? A) Attributes sampling. B) Discovery sampling. C) Sequential sampling. D) Statistical sampling.

Answer: B Difficulty: 1 Easy Topic: Other Attributes Sampling Methods Learning Objective: F-05 Understand how to use sequential sampling, discovery sampling, and nonstatistical sampling in attributes testing. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

19) When the auditor concludes that a control is functioning properly when, in fact, it is not, the auditor has committed the: A) risk of underreliance. B) risk of overreliance. C) risk of incorrect acceptance. D) risk of incorrect rejection.

59) Assume that the audit team established a tolerable rate of deviation of 5%, an expected population deviation rate of 1%, and desired to control the risk of overreliance to 5%. What is the appropriate sample size in this situation? A) 77 items. B) 93 items. C) 132 items. D) 124 items.

Answer: B Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

17) Which of the following sampling risks is associated with the use of attributes sampling? A) Risk of underreliance: Yes; Risk of incorrect rejection: Yes B) Risk of underreliance: Yes; Risk of incorrect rejection: No C) Risk of underreliance: No; Risk of incorrect rejection: Yes D) Risk of underreliance: No; Risk of incorrect rejection: No

1) Which of the following components of the audit risk model is most closely associated with attributes sampling? A) Audit risk. B) Control risk. C) Detection risk. D) Inherent risk.

Answer: B Difficulty: 1 Easy Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

90) Smith, CPA, is using attributes sampling to test Swimmer Inc.'s internal controls related to the accuracy of sales invoices. Smith defined the population as all 5,000 of Swimmer's sales invoices and determined the appropriate sample size was 200 invoices. What is Smith's sampling interval if systematic random selection is used? A) 20 B) 25 C) 50 D) 250

Answer: B Difficulty: 1 Easy Topic: Selecting the Sample for attributes sampling Learning Objective: F-03 Identify various methods of selecting an attributes sample. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

69) Which of the following is the audit team's primary objective in selecting an attributes sampling selection method? A) To provide a high probability of selecting at least one item containing a deviation. B) To select a sample that is representative of the population from which it is drawn. C) To select controls applied to larger dollar transactions for examination. D) To select controls applied to transactions that are more likely to contain deviations.

45) An auditor wanted to test credit approval on 10,000 sales invoices processed during the year. The auditor designed a statistical sample that would provide a 1% risk of overreliance (99% confidence) that not more than 7% of the sales invoices lacked approval. The auditor estimated from previous experience that about 2.5% of the sales invoices lacked approval. A sample of 200 invoices was examined and 7 of them were lacking approval. The auditor then determined the upper limit rate of deviation to be 8%. The allowance for sampling risk was: A) 5.5%. B) 4.5%. C) 3.5%. D) 1%.

Answer: B Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Apply AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

33) In performing attributes sampling, the auditor will conclude that the control is functioning as intended if the ________ is less than or equal to ________. A) expected population deviation rate; tolerable rate of deviation B) upper limit rate of deviation; tolerable rate of deviation C) tolerable rate of deviation; expected population deviation rate D) tolerable rate of deviation; upper limit rate of deviation

Answer: B Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

35) If an auditor calculated an upper limit rate of deviation of 5% when the tolerable rate of deviation was 4%, the auditor would conclude that: A) the population deviation rate is low enough to rely on internal control as planned. B) the population deviation rate may be higher than that necessary to rely on internal control as planned. C) the control risk can be assessed at planned levels. D) the control risk should be assessed at lower levels.

Answer: B Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

80) Williams, CPA, determined that the appropriate sample size for a test of controls related to the completeness of purchase transactions was 148 items. Using the AICPA Sample Size Tables, which of the following represent assessments that could have been made by Williams to determine this sample size? A) 5% risk of overreliance, 4% tolerable rate of deviation, and 1% expected population deviation rate. B) 5% risk of overreliance, 7% tolerable rate of deviation, and 3.25% expected population deviation rate. C) 10% risk of overreliance, 8% tolerable rate of deviation, and 2% expected population deviation rate. D) 10% risk of overreliance, 15% tolerable rate of deviation, and 1.75% expected population deviation rate.

Answer: B Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

56) When examining the client's internal control, what is the relationship of each of the following with sample size? Expected rate of deviation Risk of overreliance A. Direct Direct B. Direct Inverse C. Inverse Inverse D. Inverse Direct A) Option A B) Option B C) Option C D) Option D

23) Judgments about the frequency of control deviations that identify a particular control risk level are related to: A) sample rate of deviation. B) tolerable rate of deviation. C) upper limit rate of deviation. D) expected population deviation rate.

Answer: B Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

25) In order for the auditor to decide to perform tests of controls, which of the following relationships should exist? A) The sampling risk should be less than 5%. B) The tolerable rate of deviation should exceed the expected population deviation rate. C) The expected population deviation rate should exceed the risk of overreliance. D) The expected population deviation rate should exceed the tolerable rate of deviation.

Answer: B Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

61) Why does the risk of overreliance have an inverse relationship with sample size? A) As the audit team expects fewer deviations from the control policy or procedure, the audit team can appropriately examine fewer items. B) As the audit team is less concerned with making an incorrect conclusion with respect to reliance on the client's internal control, the audit team can appropriately examine fewer items. C) As the level of control risk increases, the audit team is placing less reliance on internal control and can appropriately examine fewer items. D) As the audit team requires greater compliance with the control policy or procedure, the audit team must examine a greater number of items.

Answer: B Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

8) Which of the following statements is correct concerning statistical sampling in tests of controls? A) As the population increases, the sample size should increase proportionally. B) The expected population deviation rate can either be based on prior audits or a small sample of controls examined in the current year. C) There is an inverse relationship between the expected population deviation rate and sample size. D) In determining the tolerable rate of deviation, an auditor considers the desired level of detection risk.

Answer: B Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

15) As a result of tests of controls, an auditor assessed control risk too low and decreased substantive procedures. This assessment occurred because the true deviation rate in the population was: A) more than the risk of overreliance based on the auditor's sample. B) more than the deviation rate in the auditor's sample. C) less than the risk of overreliance based on the auditor's sample. D) less than the deviation rate in the auditor's sample.

Answer: B Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

7) What is the general order in which the following steps in attributes sampling are performed? 1 ~ Define the population 2 ~ Determine the objective of sampling 3 ~ Determine the sample size 4 ~ Select the sample A) 1, 2, 3, 4. B) 2, 1, 3, 4. C) 1, 2, 4, 3. D) 2, 1, 4, 3.

Answer: B Difficulty: 2 Medium Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

5) The ultimate purpose of control risk assessment is to: A) estimate the overall risk of failing to detect material misstatements. B) decide the nature, timing, and extent of further audit procedures. C) determine the risk of incorrect acceptance. D) determine the probability that errors entered the accounts.

Answer: B Difficulty: 2 Medium Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

32) An auditor is testing control procedures that are evidenced on an entity's vouchers by matching random numbers with voucher numbers. If a random number matches the number of a voided voucher, that voucher ordinarily should be replaced by another voucher in the random sample if the voucher: A) constitutes a deviation. B) has been properly voided. C) cannot be located. D) represents an immaterial dollar amount.

Answer: B Difficulty: 2 Medium Topic: Selecting the Sample for attributes sampling Learning Objective: F-03 Identify various methods of selecting an attributes sample. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

83) When selecting a sample of items to perform a test of controls, all of the following should be true of a representative sample, except A) the transactions have been processed by the entity throughout the year. B) the transactions should be limited to those processed in a specific geographic area. C) the transactions have been processed by different individuals. D) the transactions represent both large and small dollar amounts.

Answer: B Difficulty: 2 Medium Topic: Selecting the Sample for attributes sampling Learning Objective: F-03 Identify various methods of selecting an attributes sample. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

43) What is an auditor's evaluation of a statistical sample for attributes when a test of 100 documents results in 4 deviations if the tolerable rate of deviation is 5%, the expected population deviation rate is 3%, and the allowance for sampling risk is 2%? A) Accept the sample results as support for planned reliance on the control because the tolerable rate of deviation less than allowance for sampling risk equals the expected population deviation rate. B) Modify planned reliance on the control because the sample rate of deviation plus the allowance for sampling risk exceeds the tolerable rate of deviation. C) Modify planned reliance on the control because the tolerable rate of deviation plus the allowance for sampling risk exceeds the expected population deviation rate. D) Accept the sample results as support for planned reliance on the control because the sample rate of deviation plus the allowance for sampling risk exceeds the tolerable rate of deviation.

Answer: B Difficulty: 3 Hard Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

36) If an auditor tested 50 transactions and found two deviations from an important control activity, the auditor could conclude that: A) the tolerable rate is 4%. B) the critical rate of occurrence is 4%. C) the sample rate of deviation is 4%. D) the expected population deviation rate is 4%.

Answer: C Difficulty: 1 Easy Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

31) After examining sample items and classifying items as deviations, the auditor can divide the number of deviations by the sample size and calculate the: A) expected population deviation rate. B) risk of underreliance. C) sample rate of deviation. D) tolerable rate of deviation.

Answer: C Difficulty: 1 Easy Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

49) A sampling plan in which an initial sample is selected and the audit team either draws a final conclusion or selects additional items before drawing a final conclusion is called A) attributes sampling. B) discovery sampling. C) sequential sampling. D) statistical sampling.

Answer: C Difficulty: 1 Easy Topic: Other Attributes Sampling Methods Learning Objective: F-05 Understand how to use sequential sampling, discovery sampling, and nonstatistical sampling in attributes testing. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

77) To determine the appropriate sample size for an attributes sampling application, Williams, CPA, defined the population to be 25,000 sales invoices. Williams then assessed the risk of overreliance to be 10%, the tolerable rate of deviation to be 4%, and the expected population deviation rate to be 2.5%. Using the AICPA Sample Size Tables, the appropriate sample size would be: A) 9. B) 13. C) 353. D) 513.

Answer: C Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

54) The maximum rate of deviation that may exist in the operation of a control policy or procedure before the auditors would reduce reliance on internal control is referred to as: A) acceptable rate of deviation. B) control risk. C) tolerable rate of deviation. D) upper limit rate of deviation.

Answer: C Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

41) Lincoln, CPA, selected a sample of 100 items by dividing the population of 100,000 sales invoices by 100. With a random start, she then selected every 1,000th invoice. This selection process is referred to as: A) unrestricted random selection. B) nonstatistical selection. C) systematic random selection. D) judgmental selection.

Answer: C Difficulty: 1 Easy Topic: Selecting the Sample for attributes sampling Learning Objective: F-03 Identify various methods of selecting an attributes sample. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

42) Mary Todd is auditing White House Furniture. In selecting a sample of purchases, she finds that a purchase order is missing. She should: A) select another purchase to test. B) have the client recreate the purchase order. C) consider the sample item a deviation. D) ask the client if the purchase was authorized.

Answer: C Difficulty: 1 Easy Topic: Selecting the Sample for attributes sampling Learning Objective: F-03 Identify various methods of selecting an attributes sample. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

30) In the study of internal control, the auditor uses sampling to compare the ________ to the ________. A) error; overall materiality level B) sampling risk; precision C) deviation rate; tolerable rate of deviation D) precision interval; upper limit on misstatement

Answer: C Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

34) If the upper limit rate of deviation exceeds the tolerable rate of deviation, the auditor would most likely: A) accept the account balance as fairly stated. B) reject the account balance as fairly stated. C) increase the planned effectiveness of substantive procedures. D) not increase the planned effectiveness of substantive procedures.

38) To statistically evaluate an attributes sampling application, the auditor would not need to know: A) the acceptable risk of overreliance. B) the actual deviations in the sample. C) the actual population size. D) the upper limit rate of deviation.

86) Which of the following deviations would probably be of most concern to auditors? A) A deviation resulting from an employee's unintentional error. B) A deviation that represents an isolated and nonrecurring mistake. C) A deviation that represents an employee's careless attention to duties. D) A deviation that has no implications with regard to the effectiveness of other controls.

48) When an auditor increases the assessed level of control risk because certain control procedures were determined to be ineffective, the auditor would most likely increase the: A) extent of tests of controls. B) level of detection risk. C) level of inherent risk.

87) An auditor's determination of a lower level of control risk would most likely be associated with A) larger population sizes for tests of controls. B) larger samples for substantive procedures. C) smaller samples for substantive procedures. D) lower levels of detection risk.

71) With respect to the use of attributes sampling, in which of the following steps would nonstatistical sampling and statistical sampling differ? Defining the population Evaluating sample results A. Yes Yes B. Yes No C. No Yes D. No No A) Option A B) Option B C) Option C D) Option D

Answer: C Difficulty: 2 Medium Topic: Other Attributes Sampling Methods Learning Objective: F-05 Understand how to use sequential sampling, discovery sampling, and nonstatistical sampling in attributes testing. Blooms: Understand AACSB: Analytical Thinking

70) Which of the following is true with respect to the use of sequential sampling when used with attributes sampling? A) Sequential sampling is normally used when expected deviations occur at a relatively low rate in the population. B) Sequential sampling is normally used when the audit team wishes to place greater reliance on internal control. C) Sequential sampling may provide a more efficient sample size than the use of traditional attributes sampling. D) Sequential sampling will always provide auditors with the smallest final sample size for a given set of sampling parameters.

72) When testing internal controls, which of the following statements is not true with respect to the use of nonstatistical sampling? A) Nonstatistical sampling is permitted in the audits of both public and nonpublic entities. B) Nonstatistical sampling does not require the use of random selection techniques. C) When using nonstatistical sampling, auditors are required to quantify the parameters used to determine sample size. D) Auditors are required to use professional judgment in evaluating the sample results in a nonstatistical sampling application.

89) Which of the following statements is correct regarding nonstatistical sampling? A) Nonstatistical sampling must use random selection techniques. B) The sample size when using nonstatistical sampling methods is generally not comparable to that determined using statistical sampling methods. C) Nonstatistical sampling does not use a formal process to mathematically estimate the allowance for sampling risk. D) When using nonstatistical sampling, the audit team is not required to select a sample that is representative of the population.

64) The audit team is planning to examine a sample of control policies and procedures. Assume that, based on the intended degree of reliance on internal control, the audit team wishes to control the risk of overreliance to 5%. In addition, based on prior engagements, the audit team anticipates an expected deviation rate of 2%. What would be the impact of reducing the tolerable rate of deviation from 7% to 5% on the sample size? A) Increase sample size by 181 items. B) Decrease sample size by 181 items. C) Increase sample size by 93 items. D) Decrease sample size by 93 items.

Answer: C Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

78) Carson, CPA, judged that his test of controls of the company's 10,000 sales transactions should be based on a risk of overreliance of 10%, a tolerable rate of deviation of 8%, and an expected population deviation rate of 3.75%. Using the AICPA Sample Size Tables, which of the following modifications would not affect Carson's sample size? A) Decrease in the risk of overreliance from 10% to 5%. B) Increase in the tolerable rate of deviation from 8% to 10%. C) Increase in the expected population deviation rate from 3.75% to 4%. D) Decrease in the tolerable rate of deviation from 8% to 7%.

22) Which of the following does not have a direct relationship with sample size? A) Expected population deviation rate. B) Population size. C) Risk of overreliance. D) All of these have a direct relationship with sample size.

Answer: C Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

24) Which of the following is not a judgment or estimate auditors must make when performing attributes sampling? A) Tolerable rate of deviation. B) Expected population deviation rate. C) Sample rate of deviation. D) Risk of overreliance.

Answer: C Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

11) Why is the auditor more concerned with the risk of overreliance than the risk of underreliance? A) The risk of underreliance is not a type of sampling risk. B) The risk of overreliance exposes the auditor to an efficiency loss. C) The risk of overreliance may result in the auditor failing to perform sufficient substantive procedures. D) The risk of overreliance cannot be controlled by the auditor during the sampling process.

Answer: C Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

12) The risk of underreliance is the probability that the evidence in the sample indicates: A) Low control risk when the actual operating effectiveness of the control does not justify a low control risk assessment. B) Low control risk when the actual operating effectiveness of the control justifies a low control risk assessment. C) High control risk when the actual operating effectiveness of the control would justify a lower control risk assessment. D) High control risk when the actual operating effectiveness of the control would justify a higher control risk assessment.

Answer: C Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

3) As part of the assessment of control risk, the auditor decided to use audit sampling. After specifying the audit objectives, what would the auditor most likely do next? A) Determine the sample size. B) Select the sample. C) Perform tests of control procedures. D) Define the deviation conditions.

Answer: D Difficulty: 1 Easy Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

18) As a result of sampling procedures applied as tests of controls, an auditor incorrectly assesses control risk lower than appropriate. The most likely explanation for this situation is that: A) the deviation rates of both the auditor's sample and the population exceed the tolerable rate of deviation. B) the deviation rates of both the auditor's sample and the population are less than the tolerable rate of deviation. C) the deviation rate in the auditor's sample is less than the tolerable rate of deviation, but the deviation rate in the population exceeds the tolerable rate of deviation. D) the deviation rate in the auditor's sample exceeds the tolerable rate of deviation, but the deviation rate in the population is less than the tolerable rate of deviation.

Answer: C Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

53) Assume that the audit team wishes to determine the extent to which a particular control policy was functioning as intended. Identifying applications of the control throughout the period under audit would be most closely related to which of the following steps in sampling? A) Determining the objective of sampling. B) Defining the characteristic of interest. C) Defining the population. D) Determining the sample size.

Answer: C Difficulty: 2 Medium Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

84) Nonsampling risk normally occurs during which step of the sampling process? A) Defining the population. B) Selecting sample items. C) Measuring sample items. D) Evaluating sample results.

Answer: C Difficulty: 2 Medium Topic: Selecting the Sample for attributes sampling Learning Objective: F-03 Identify various methods of selecting an attributes sample. Blooms: Understand AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

Blooms: Remember AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation 20) Which of the following would not be an example of nonsampling risk in an attributes sampling application? A) Failure to perform the appropriate type of test of controls procedure. B) Failure to notice a deviation from prescribed control procedures. C) Incorrectly estimating the expected population deviation rate. D) Incorrectly accumulating the number of deviations.

65) The audit team is planning to examine a sample of control policies and procedures. Assume that, based on the intended degree of reliance on internal control, the audit team wishes to control the risk of overreliance to 5% and establishes a tolerable deviation rate of 8%. Based on past audits, the audit team would normally estimate the expected population deviation rate at 2%; however, because of improvements in the client's internal control, they now feel that a rate of 1.25% is appropriate. Which of the following is not true with respect to the impact of the reduction in the expected population deviation rate on sample size? A) The reduction in the expected population deviation rate would result in a smaller sample size. B) The audit team would likely need to have a reasonable justification for establishing a lower expected population deviation rate. C) The resultant sample size assuming the reduction in the expected population deviation rate would be 77 items. D) The reduction in the expected population deviation rate would result in the audit team examining 19 fewer items.

Answer: C Difficulty: 3 Hard Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

39) The upper limit rate of deviation in attributes sampling is: A) the actual deviation rate in the population. B) always less than the tolerable rate of deviation. C) always greater than the tolerable rate of deviation. D) a statistical calculation that considers sampling risk.

Answer: D Difficulty: 1 Easy Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

62) If the audit team established a tolerable rate of deviation of 5%, an expected population deviation rate of 3%, and desired to control the risk of overreliance to 5%, what sample size would be appropriate in this situation? A) 132 items. B) 195 items. C) 258 items. D) 361 items.

Answer: D Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

63) If the audit team established a tolerable rate of deviation of 3%, an expected population deviation rate of 2%, and desired to control the risk of overreliance to 5%, what sample size would be appropriate in this situation? A) 390 items. B) 568 items. C) 590 items. D) 846 items.

75) The AICPA has developed sample size tables for attributes sampling that specifically incorporate all of the following factors except for the: A) expected population deviation rate. B) risk of overreliance. C) tolerable rate of deviation. D) sample rate of deviation.

Answer: D Difficulty: 1 Easy Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

40) On the basis of attributes sampling, an auditor decided to increase the assessed level of control risk from the level originally planned. To achieve an overall audit risk level that is substantially the same as the original planned level of audit risk, the auditor would: A) increase inherent risk. B) increase overall materiality levels. C) decrease substantive procedures. D) decrease detection risk.

Answer: D Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Apply AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

47) An auditor who uses statistical sampling for attributes in testing internal controls should reduce the planned reliance on a prescribed control when the: A) sample rate of deviation plus the allowance for sampling risk equals the tolerable rate of deviation. B) sample rate of deviation is less than the expected rate of deviation used in planning the sample. C) tolerable rate less the allowance for sampling risk exceeds the sample rate of deviation. D) sample rate of deviation plus the allowance for sampling risk exceeds the tolerable rate of deviation.

Answer: D Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

57) When considering the results of an attributes sampling application, the auditor compares which of the following two measures? A) Upper limit rate of deviation; sample rate of deviation. B) Tolerable rate of deviation; sample rate of deviation. C) Expected rate of deviation; upper limit rate of deviation. D) Upper limit rate of deviation; tolerable rate of deviation.

Answer: D Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

85) Which of the following statements is correct regarding an audit team's documentation requirements for attributes sampling? A) The audit team's conclusions do not need to be documented unless they decide to rely on internal control at planned levels. B) The audit team should document information regarding the number of deviations and sample deviation rate, but not the allowance for sampling risk. C) The audit team's documentation should include information about the control environment, including an assessment of management's integrity. D) The audit team's documentation should include information regarding all steps of the sampling process and implications of the conclusions reached on internal control reliance and substantive procedures.

Answer: D Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

46) As a result of tests of controls, an auditor assessed control risk too low and decreased the effectiveness of her substantive procedures. This assessment occurred because the true deviation rate in the population was: A) less than the risk of overreliance, based on the auditor's sample. B) less than the deviation rate in the auditor's sample. C) greater than the risk of overreliance, based on the auditor's sample. D) greater than the deviation rate in the auditor's sample.

Answer: D Difficulty: 2 Medium Topic: Evaluating Sample Results Learning Objective: F-04 Evaluate the results of an attributes sampling application by determining the upper limit rate of deviation. Blooms: Understand AACSB: Analytical Thinking; Reflective Thinking Accessibility: Keyboard Navigation

51) The sampling plan for nonstatistical sampling is the same as statistical sampling except for which of the following steps? A) Define the characteristic of interest. B) Define the population. C) Measure the sample items. D) Evaluate the sample results.

Answer: D Difficulty: 2 Medium Topic: Other Attributes Sampling Methods Learning Objective: F-05 Understand how to use sequential sampling, discovery sampling, and nonstatistical sampling in attributes testing. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

28) Which of the following statements is correct concerning statistical sampling in tests of controls? A) Deviations from control procedures at a given rate usually result in misstatements at a higher rate. B) As the population size doubles, the sample size should also double. C) The qualitative aspects of deviations are not considered by the auditor. D) There is an inverse relationship between the sample size and the tolerable rate of deviation.

Answer: D Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Remember; Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

26) In planning a statistical sample for a test of controls, an auditor increased the expected population deviation rate from the rates observed in prior audits because of the results of prior tests of controls and the overall control environment. The auditor most likely would then increase the planned: A) tolerable rate of deviation. B) allowance for sampling risk. C) risk of overreliance. D) sample size.

Answer: D Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

27) The sample size for a test of controls varies inversely with: A) expected population deviation rate: Yes; tolerable rate of deviation: Yes. B) expected population deviation rate: No; tolerable rate of deviation: No. C) expected population deviation rate: Yes; tolerable rate of deviation: No. D) expected population deviation rate: No; tolerable rate of deviation: Yes.

Answer: D Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

68) Which of the following statements is generally correct about the sample size in statistical sampling when testing internal controls? A) As the population size doubles, the sample size should increase by about 67%. B) The sample size is inversely proportional to the expected population deviation rate. C) There is no relationship between the tolerable rate of deviation and the sample size. D) When evaluation very large populations, the population size has little or no effect on the sample size.

Answer: D Difficulty: 2 Medium Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

10) In performing tests of controls over authorization of cash disbursements, which of the following statistical sampling methods would be most appropriate? A) Variables. B) Stratified. C) Ratio. D) Attributes.

Answer: D Difficulty: 2 Medium Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Remember AACSB: Analytical Thinking Accessibility: Keyboard Navigation

4) For which of the following audit tests would an auditor most likely use attributes sampling? A) Making an independent estimate of the amount of a LIFO inventory. B) Examining invoices in support of the valuation of fixed asset additions. C) Selecting accounts receivable for confirmation of account balances. D) Inspecting employee time cards for proper approval by supervisors.

Answer: D Difficulty: 2 Medium Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

6) If the auditor were interested in ensuring that all sales have been recorded, the population would be defined as: A) entries in the cash receipts journal. B) entries in the general journal. C) remittance advices. D) shipping documents.

Answer: D Difficulty: 2 Medium Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

73) An audit team would be most likely to use attributes sampling in which of the following situations? A) Performing analytical procedures during the planning stages of the audit. B) Evaluating management's integrity during the client acceptance process. C) Determining the effectiveness of the audit committee in evaluating the entity's control environment. D) Examining purchase requisitions for proper authorization.

Answer: D Difficulty: 2 Medium Topic: Planning for attributes sampling Learning Objective: F-01 Identify the objectives of attributes sampling, define deviation conditions, and define the population for an attributes sampling application. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

82) Which of the following statements is true when selecting a sample of invoices from a population to perform tests of controls? A) The audit team should select a few more items than needed to replace any cases in which an invoice is missing or destroyed. B) If the audit team wishes to use statistical sampling, either block or haphazard selection is appropriate. C) Computerized audit techniques can be used to define the population but not to select sample items. D) The audit team's goal in selecting a sample is to increase the likelihood that it is representative of the population.

Answer: D Difficulty: 2 Medium Topic: Selecting the Sample for attributes sampling Learning Objective: F-03 Identify various methods of selecting an attributes sample. Blooms: Understand AACSB: Analytical Thinking Accessibility: Keyboard Navigation

67) The audit team is planning to examine a sample of control policies and procedures. Assume that the audit team establishes a tolerable rate of deviation of 6% and, based on past audits, estimates the expected population deviation rate to be 2%. Which of the following is not true with respect to the impact of the risk of overreliance on sample size? A) The risk of overreliance has an inverse impact on sample size. B) The risk of overreliance should be assessed at higher levels if the audit team wishes to place lower levels of reliance on internal control. C) If the audit team assesses the risk of overreliance at 10%, the resultant sample size would be 88 items. D) If the audit team reduced the risk of overreliance from 10% to 5%, the resultant decrease in the sample size would be 39 items.

Answer: D Difficulty: 3 Hard Topic: Performing attributes sampling Learning Objective: F-02 Understand how various factors influence the size of an attributes sample and how to determine the sample size for an attributes sampling application. Blooms: Apply AACSB: Analytical Thinking Accessibility: Keyboard Navigation

Auditing Module F

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