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1. (TCO 9) If the auditor
decides to assess control risk at the maximum level in a private company audit,
tests of controls are
2. (TCO 9) When auditors wish to evaluate a sample
statistically, the only acceptable selection method is
3. (TCO 9) One of the ways to eliminate nonsampling
risk is through
4. (TCO 9) A customer mails and records a check to a
client for payment of an unpaid account on December 30. The client receives and
records the amount on January 2. The records of the two organizations will be
different on December 31. Which of the following applies?
5. (TCO 9) If the auditor decides not to confirm
accounts receivable, the auditor should
6. (TCO 9) For most audits, inherent risk for accounts
receivable is moderate or low except for which balance-related audit
objectives?
7. (TCO 9) An auditor should perform alternative
procedures to substantiate the existence of accounts receivable when
8. (TCO 9) Which of the following is not a term
relevant to sampling for tests of details?
9. (TCO 9) The relationship between required sample
size and the acceptable risk of incorrect acceptance is
10. (TCO 9) The acceptable risk of incorrect
acceptance is most related to
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