Chapter17final.docx
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Chapter17final.docx
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Chapter17final
CHAPTER17
Multiple-ChoiceQuestions
1.
Samplingusedfortestsofdetailsprovidesresultsintermsof:
easy
a.exceptionrates.
c
b.percentages.
c.dollars.
d.allthreeoftheabove.
2.
Bothsamplingandnonsamplingrisksareassociatedwith:
easy
a.testsofcontrols.
d
b.substantivetestsoftransactions.
c.testsofdetailsofbalances.
d.alloftheabove.
3.
Tolerablemisstatementsforoverstatementsandunderstatements:
easy
a.maybedifferentamounts.
a
b.mustbedifferentamounts.
c.mustbesetatthesameamount.
d.willbedeterminedbythestatisticaltables.
4.
Monetary-unitsamplingismostcommonlyusedwhen:
easy
a.zeroorfewexceptionsareexpected.
d
b.adollarresultisdesired.
c.thepopulationdataaremaintainedoncomputerfiles.
d.alloftheabove.
5.
Monetary-unitsamplingisnotparticularlyeffectiveatdetecting:
easy
a.overstatements.
b
b.understatements.
c.overstatementsorunderstatements.
d.noneoftheabove.
6.
Testsforratesofoccurrenceareappropriatelyusedinallbutwhichofthefollowingsituations?
easy
a.Testingofinternalcontrols.
c
b.Substantivetestingoftransactions.
c.Substantivetestingofdetailsofbalances.
d.Testsforratesofoccurrenceareappropriateforalloftheabove.
7.
Whichofthefollowingisnotatypeofstatisticalmethodthatprovidesresultsindollarterms?
easy
a.Variablessampling.
b
b.Attributessampling.
c.Monetary-unitsampling.
d.Samplingwithprobabilityproportionaltosize.
8.
Whichofthefollowingisnotatermrelevanttosamplingfortestsofdetails?
easy
a.Acceptableriskofincorrectrejection
d
b.Analysisofmisstatements
c.Estimatemisstatementsinthepopulation
d.Definetheexceptionconditions
9.
Whenauditorssamplefortestsofdetailsofbalances,theobjectiveistodeterminewhetherthe:
easy
a.accountbalancebeingauditedisfairlystated.
a
b.transactionsbeingauditedarefreeofmisstatements.
c.controlsbeingtestedareoperatingeffectively.
d.transactionsandaccountbalancesbeingauditedarefairlystated.
10.
easy
Theauditormustconsiderthepossibilitythatthetruepopulationmisstatementisgreaterthantheamountofmisstatementthatistolerablewhentheauditorisperforming:
d
a.statisticalsampling.
b.nonstatisticalsampling.
c.monetary-unitsampling.
d.alloftheabove.
11.
Whatisthepurposeofapplyingstratifiedsamplingtoapopulation?
easy
a.Toavoiditemsthatmaycontainmisstatements.
b
b.Toemphasizecertainitemsanddeemphasizeothers.
c.Eitheraorb.
d.Neitheranorb.
12.
medium
Ifanauditordesiresagreaterlevelofassuranceinauditingabalance,theacceptableriskofincorrectacceptance:
a
a.isreduced.
b.isincreased.
c.isnotchanged.
d.maybereducedorincreaseddependinguponothercircumstances.
13.
Whichofthefollowingisnotalikelystratificationtechnique?
medium
a.Agingofaccountsreceivable
c
b.Dollarvalueofaccountsreceivable
c.Customername
d.Eachoftheaboveisalikelystratificationtechnique.
14.
medium
Inestimatingthepopulationmisstatement,thefirststepinprojectingfromthesampletothepopulationisto:
a
a.makeapointestimate.
b.revisetheuppererrorbound.
c.calculatetheprecisioninterval.
d.determinethepopulationmean.
15.
Tolerablemisstatementisusedto:
medium
a.determinesamplesize.
c
b.evaluateresults.
c.bothaandb.
d.neitheranorb.
16.
Therelationshipbetweenrequiredsamplesizeandtheacceptableriskofincorrectacceptanceis:
medium
a.inverse.
a
b.direct.
c.proportional.
d.indeterminate.
17.
Thefinalstepintheevaluationoftheauditresultsisthedecisionto:
medium
a.acceptthepopulationasfairlystatedortorequirefurtheraction.
a
b.determinesamplingerrorandcalculatetheestimatedtotalpopulationerror.
c.projectthepointestimate.
d.determinetheerrorineachsample.
18.
Themostcommonlyusedmethodofstatisticalsamplingfortestsofdetailsofbalancesis:
medium
a.attributessampling.
d
b.variablessampling.
c.discoverysampling.
d.monetary-unitsampling.
19.
medium
Whichofthefollowingdoesnothavetobeconsideredindeterminingtheinitialsamplesizeofatestofdetails?
b
a.Tolerablemisstatement
b.Acceptableriskofincorrectrejection
c.Estimateofmisstatementsinthepopulation
d.Eachoftheabovemustbeconsidered.
20.
medium
b
Ifanauditorconcludesthatinternalcontrolsarelikelytobeeffective,thepreliminaryassessmentofcontrolriskcanbereducedleadingtoa(n)______intheacceptableriskofincorrectacceptance.
a.reduction
b.increase
c.change
d.unknownreduction
21.
medium
Whenusingmonetary-unitsampling,therecordeddollarpopulationisadefinitionofalltheitemsinthe:
a
a.population.
b.populationwhichtheauditorhasincludedinthesample.
c.populationwhichcontainerrors.
d.samplewhichcontainerrors.
22.
Ifacceptableauditriskisincreased,ARIAshouldbe:
medium
a.increased.
a
b.reduced.
c.unaffected.
d.modified.
23.
Astheacceptableriskofincorrectacceptanceisreduced,therequiredsamplesize_________.
medium
a.increases
a
b.decreases
c.isunaffected
d.isaffectedinanunknownmanner
24.
Theacceptableriskofincorrectacceptanceismostrelatedto:
medium
a.auditefficiency.
c
b.auditresults.
c.auditeffectiveness.
d.noneoftheabove.
25.
medium
Inmonetary-unitsampling,therelationshipbetweentolerablemisstatementsizeandrequiredsamplesizeis:
b
a.direct.
b.inverse.
c.varied.
d.indeterminable.
26.
medium
Therisktheauditoriswillingtotakeofacceptingabalanceascorrectwhenthetruemisstatementinthebalanceunderauditisgreaterthanthetolerablemisstatementis:
c
a.theupperbound.
b.thetolerablerisk.
c.theacceptableriskofincorrectacceptance.
d.thelowerbound.
27.
medium
Astheamountofmisstatementsexpectedinthepopulationapproachestolerablemisstatement,theplannedsamplesizewill:
b
a.decrease.
b.increase.
c.varybasedoncharacteristicsofthepopulation.
d.beunaffected.
28.
medium
Whichofthefollowingistheauditorleastlikelytoconsiderwhenestimatingmisstatementsinthepopulation?
d
a.Priorexperiencewiththeclient.
b.Resultsofcurrentyeartestsofcontrols.
c.Resultsofanalyticalproceduresalreadyperformed.
d.Acceptableauditrisk.
29.
medium
Anaccountsreceivablepopulationcontainsatotaloffourcustomers.Theaccounts,theamounts,andthecumulativetotalareshownbelow.Monetary-unitsamplingistobeused.
c
AccountRecordedCumulative
NameAmountTotal
Blue$357$357
Brown281638
Gray60698
Green5741,272
Basedontheinformationabove,thepopulationsizeis:
a.4.
b.574.
c.1,272.
d.indeterminate.
30.
medium
d
Anauditorusingnonstatisticalsamplingcannotformallymeasuresamplingerrorandthereforemustsubjectivelyconsiderthepossibilitythatthetruepopulationmisstatementexceedsatolerableamount.Whichofthefollowingfactorsshouldnotbeconsideredbytheauditorinmakingthisassessment?
a.Thedollardifferencebetweenthepointestimateandtolerablemisstatement.
b.Theextenttowhichitemsinthepopulationhavebeenaudited100percent.
c.Thesamplesize.
d.Alloftheaboveshouldbeconsidered.
31.
medium
Whenusingsystematicselectionprocedureswithmonetary-unitsamplingofaccountsreceivable,theintervalisdeterminedby:
b
a.consultingarandomnumbertable.
b.dividingthepopulationsizebythedesiredsamplesize.
c.dividingthesamplesizebytheaccountwiththelargestdollarvalue.
d.dividingthepopulationsizebytheaccountreceivablewiththelargestdollarvalue.
32.
medium
b
Inaprobabilityproportionaltosize(PPS)sample,allpopulationphysicalauditunitswithanamountequaltoorgreaterthantheamountoftheintervalwillautomaticallybeincludedinthesampleiftheauditoruses:
a.randomselection.
b.systematicselection.
c.blockselection.
d.stratifiedselection.
33.
Monetaryunitsamplingisalsoreferredtoasallofthefollowingexcept:
medium
a.attributesampling.
a
b.dollarunitsampling.
c.cumulativemonetaryamountsampling.
d.samplingwithprobabilityproportionaltosize.
34.
medium
Theappropriateassumptiontomakeregardingtheoverallpercentoferrorinthosepopulationitemscontaininganerroris:
c
a.determinedusingrandomnumbertables.
b.setafteraquantitativeanalysisofclient’sinternalcontrolsystem.
c.basedontheauditor’spersonaljudgmentinthecircumstances.
d.basedonstatisticalanalysisusingconfidencelimits.
35.
Whenerrorsarefound,acommonassumptioninpracticeistoassume:
medium
a.a100%assumptionforallerrors.
d
b.thatthepopulationerrorsarelargerthanthesampleerrors.
c.thatthepopulationerrorsaresmallerthanthesampleerrors.
d.thattheactualsampleerrorsarerepresentativeofthepopulationerrors.
36.
medium
Whichofthefollowingdoesnotneedtobeconsideredwhentheauditorgeneralizesfromthesampletothepopulation?
c
a.Samplingerror
b.Acceptableriskofincorrectacceptance
c.Acceptableriskofincorrectrejection
d.Noneoftheaboveshouldbeconsidered.
37.
medium
d
Theauditormustd
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