When using the directed sample selection technique, the auditor may use which of the following criteria? ( )
A. Items most likely to contain misstatements.
B. Items containing selected population characteristics.
C. Large dollar coverage.
D. Any of the above.
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Nonsampling errors occur when audit tests do not uncover existing exceptions in the ( )
A. population.
B. sample.
C. planning stage.
D. financial statements.
One of the ways to reduce sampling risk is to ( )
A. carefully design the audit procedures to be used.
B. use variables sampling rather than attributes sampling.
C. provide proper supervision and instruction of the audit team.
D. use an appropriate method of selecting sample items from the population.
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.
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.
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