Statistical Sampling Techniques Test

Published: 2021-09-13 20:35:09
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1. Which of the following steps is not related to the stage of planning the sample?
A. Determining the objectives of the test.
B. Identifying substantive test of details.
C. Defining what errors are being sought.
D. Determining the size of the sample.


Section 11.2 "Use of samples for audit tests". Identifying substantive test of details is not related to the stage of planning the sample.

2. The main difference between attribute sampling and variable sampling is that
A. the auditor estimates the error in terms of a quantity rather than an occurrence rate
B. the auditor estimates the error in terms of a quality rather than a sample rate
C. the auditor estimates the error in terms of a quantity rather than a sample rate
D. none of the above.


Section 11.3 "Statistical sampling techniques". The auditor estimates the error in terms of a quantity rather than an occurrence rate.

3. Another type of selection is called block selection. Which of the following statements is correct?
A. This is considered a method of audit sampling because most populations are structured so that items in a sequence can be expected to have similar characteristics.
B. This is not considered a method of audit sampling because most populations are not structured so that items in a sequence can be expected to have similar characteristics
C. This is not considered a method of audit sampling because most populations are structured so that items in a sequence can be expected to have similar characteristics
D. B and C are correct


Section 11.2 "Use of samples for audit tests". This is not considered a method of audit sampling because most populations are structured so that items in a sequence can be expected to have similar characteristics.

4. When using statistical sampling, the auditor may use the difference estimation method or a method that estimates the population mean called the
A. systematic method
B. haphazard method
C. random sample method
D. mean-per-unit method:


Section 11.2 "Use of samples for audit testing". When using statistical sampling, the auditor may use the difference estimation method or a method that estimates the population mean called the mean-per-unit method.

5. A formal non-statistical sampling plan uses which of the following approach to determine the sample size and evaluate sample results?
A. a structured approach
B. a systematic approach
C. a random approach

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