举一反三
- Audit sampling is the application of audit procedures to less than 100% of items within a population relevance such that all sampling units have a chance of selection. A: 正确 B: 错误
- 84 It has been decided that systematic sampling would be applied to the audit of Tirrol Co’s inventory. Which of the following sampling methods correctly describes systematic sampling?
- In random sampling, each member of the population has an equal and known chance of being selected as a participant.
- I If a sample is selected using random sampling, it will be free from bias.II A sampling frame is a numbered list of all items in a sample.III Cluster sampling is a non-probability sampling method.IV In quota sampling, investigators are told to interview all the people they meet up to a certain quota.Which of the above statements are true? A: I, II ,III and IV B: I, II and IV only C: I and Il only D: I and IV only
- Which of the following procedures is less likely to be included near completion of an audit? A: performing analytical procedures B: obtaining an understanding of internal control C: confirmation of receivables D: observation of inventory
内容
- 0
Which of the following is a method of probability sampling? A: Simple random sampling B: Systematic sampling C: Stratified sampling D: All of the above are methods of probability sampling.
- 1
The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques？（ ）。 A: Evaluation of the adequacy of the allowance for irrecoverable receivables B: Selection of a sample of receivables for confirmation C: Calculation of receivables days D: Production of receivables' confirmation letters
- 2
What are the techniques to carry out market research? A: questionnaire design B: sampling procedures C: data analysis D: All above
- 3
The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques? A: Selection of a sample of receivables for confirmation B: Calculation of receivables days C: C Production of receivables' confirmation letters D: Evaluation of the adequacy of the allowance for irrecoverable receivables
- 4
what are the purposes of planning the audit？（ ）。 A: To ensure appropriate attention is devoted to different areas of the audit B: To identify potential problem areas C: To facilitate delegation of work to audit team members D: To ensure the audit is completed within budget and time restraints