If an auditor, without statistical sampling, selects a sample of one hundred items from a population and finds two exceptions, the auditor ( )
A. can conclude that the sample exception rate is 2%.
B. can conclude that the population exception rate is 2%.
C. can calculate the highest exception rate expected in the population.
D. cannot make any conclusions about either the sample or the population.
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A type of positive confirmation known as a blank confirmation ( )
A. requests the recipient to fill in the amount of the balance.
B. is considered more reliable than the regular positive confirmation.
C. does not generate as high a response rate as the regular positive confirmation form.
D. has all of the attributes of A,B, and C above.
The most important test of details of balances for accounts receivable is ( )
A. confirmations.
B. recalculation of the aged receivables and uncollectible accounts.
C. tracing credit memos for returned merchandise to receiving room reports.
D. tracing from shipping documents to journals to the accounts receivable ledger.
A positive confirmation is more reliable evidence than a negative confirmation because ( )
A. fewer confirmations can be sent out.
B. the auditor has a document which can be used in court.
C. the debtor’s lack of response indicates agreement with the stated balance.
D. follow-up procedures can be performed if a response is not received from the debtor.
“Plantar flexion” in the passage may means__________.
A. the bending of one’s ankles in various directions
B. the bending of one’s thenar in various directions.
C. the bending of one’s figures in rotative ways
D. the bending of one’s head both forward and backward
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