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Профессиональный Документы
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1.Thepurposeofauditsamplingistodrawinferencesabouttheentirepopulationfromtheresultsofasample.
TrueFalse
2.Thesizeoftheupperlimitonmisstatementislargelydependentonthesamplesize,whichisinversely
relatedtothedesiredconfidencelevel.
TrueFalse
3.Monetaryunitsamplingisbasedonattributesamplingconcepts.
TrueFalse
4.Confidencelevelisinverselyrelatedtosamplesize.
TrueFalse
5.Expectedmisstatementisdirectlyrelatedtosamplesize.
TrueFalse
6.Monetaryunitsamplingiscommonlyusedbyauditorstotestcontrols.
TrueFalse
7.Theobjectiveofmonetaryunitsamplingistotesttheassertionthatnomaterialmisstatementsexistinan
accountbalanceorclassoftransactions.
TrueFalse
8.Haphazardselectionallowstheauditortoselectitemsjudgmentally.
TrueFalse
9.Classicalvariablessamplingusesnormaldistributiontheorytoevaluatethecharacteristicsofapopulation
basedonsampledata.
TrueFalse
Ch9quizKey
1.Thepurposeofauditsamplingistodrawinferencesabouttheentirepopulationfromtheresultsofasample.
TRUE
AACSB:Analytic
AICPABB:CriticalThinking
AICPAFN:RiskAnalysis
Blooms:Understand
Difficulty:1Easy
LearningObjective:0901Understandthesimilaritiesanddifferencesbetweenauditsamplingfortestsofcontrolsandsubstantivetestsofdetailsofaccountbalances.
MessierChapter09#1
Topic:SamplingforSubstantiveTestsofDetailsofAccountBalances
2.Thesizeoftheupperlimitonmisstatementislargelydependentonthesamplesize,whichisinversely
relatedtothedesiredconfidencelevel.
FALSE
AACSB:Analytic
AICPABB:CriticalThinking
AICPAFN:RiskAnalysis
Blooms:Analyze
Difficulty:1Easy
LearningObjective:0901Understandthesimilaritiesanddifferencesbetweenauditsamplingfortestsofcontrolsandsubstantivetestsofdetailsofaccountbalances.
MessierChapter09#2
Topic:SamplingforSubstantiveTestsofDetailsofAccountBalances
3.Monetaryunitsamplingisbasedonattributesamplingconcepts.
TRUE
AACSB:Analytic
AICPABB:CriticalThinking
AICPAFN:RiskAnalysis
Blooms:Remember
Difficulty:1Easy
LearningObjective:0901Understandthesimilaritiesanddifferencesbetweenauditsamplingfortestsofcontrolsandsubstantivetestsofdetailsofaccountbalances.
MessierChapter09#3
Topic:SamplingforSubstantiveTestsofDetailsofAccountBalances
4.Confidencelevelisinverselyrelatedtosamplesize.
FALSE
AACSB:Analytic
AICPABB:CriticalThinking
AICPAFN:RiskAnalysis
Blooms:Analyze
Difficulty:1Easy
LearningObjective:0901Understandthesimilaritiesanddifferencesbetweenauditsamplingfortestsofcontrolsandsubstantivetestsofdetailsofaccountbalances.
MessierChapter09#4
Topic:SamplingforSubstantiveTestsofDetailsofAccountBalances
5.Expectedmisstatementisdirectlyrelatedtosamplesize.
TRUE
AACSB:Analytic
AICPABB:CriticalThinking
AICPAFN:RiskAnalysis
Blooms:Analyze
Difficulty:1Easy
LearningObjective:0901Understandthesimilaritiesanddifferencesbetweenauditsamplingfortestsofcontrolsandsubstantivetestsofdetailsofaccountbalances.
MessierChapter09#5
Topic:SamplingforSubstantiveTestsofDetailsofAccountBalances
6.Monetaryunitsamplingiscommonlyusedbyauditorstotestcontrols.
FALSE
AACSB:Analytic
AICPABB:Industry
AICPAFN:RiskAnalysis
Blooms:Remember
Difficulty:1Easy
LearningObjective:0902Learntoapplymonetaryunitsampling.
MessierChapter09#6
Topic:MonetaryUnitSampling
7.Theobjectiveofmonetaryunitsamplingistotesttheassertionthatnomaterialmisstatementsexistinan
accountbalanceorclassoftransactions.
TRUE
AACSB:Analytic
AICPABB:Industry
AICPAFN:RiskAnalysis
Blooms:Understand
Difficulty:1Easy
LearningObjective:0902Learntoapplymonetaryunitsampling.
MessierChapter09#7
Topic:MonetaryUnitSampling
8.Haphazardselectionallowstheauditortoselectitemsjudgmentally.
FALSE
AACSB:Analytic
AICPABB:CriticalThinking
AICPAFN:RiskAnalysis
Blooms:Understand
Difficulty:1Easy
LearningObjective:0904Learntoapplynonstatisticalsamplingtechniques.
MessierChapter09#8
Topic:NonstatisticalSamplingforTestsofAccountBalances
9.Classicalvariablessamplingusesnormaldistributiontheorytoevaluatethecharacteristicsofapopulation
basedonsampledata.
TRUE
AACSB:Analytic
AICPABB:CriticalThinking
AICPAFN:RiskAnalysis
Blooms:Remember
Difficulty:1Easy
LearningObjective:0905Learntoapplyclassicalvariablessampling.
MessierChapter09#10
Topic:ClassicalVariablesSampling
Ch9quizSummary
Category #ofQuesti
ons
AACSB:Analytic 9
AICPABB:CriticalThinking 7
AICPABB:Industry 2
AICPAFN:RiskAnalysis 9
Blooms:Analyze 3
Blooms:Remember 3
Blooms:Understand 3
Difficulty:1Easy 9
LearningObjective:0901Understandthesimilaritiesanddifferencesbetweenauditsamplingfortestsofcontrolsandsubstantivete 5
stsofdetailsofaccountbalances.
LearningObjective:0902Learntoapplymonetaryunitsampling. 2
LearningObjective:0904Learntoapplynonstatisticalsamplingtechniques. 1
LearningObjective:0905Learntoapplyclassicalvariablessampling. 1
MessierChapter09 9
Topic:ClassicalVariablesSampling 1
Topic:MonetaryUnitSampling 2
Topic:NonstatisticalSamplingforTestsofAccountBalances 1
Topic:SamplingforSubstantiveTestsofDetailsofAccountBalances 5