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NEW QUESTION: 1
Which of the following statements is correct concerning statistical sampling in tests of controls?
A. As the population size doubles, the sample size should also double.
B. There is an inverse relationship between the sample size and the tolerable rate.
C. Deviations from control procedures at a given rate usually result in misstatements at a higher rate.
D. The qualitative aspects of deviations are not considered by the auditor.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. As the auditor's tolerable rate decreases (the auditor cannot accept as large an error
rate), the sample size increases and vice-versa. Therefore, there is an inverse relationship between the
sample size and the tolerable rate.
Choice "A" is incorrect. Deviations from control procedures at a given rate usually result in misstatements
at a lower rate (i.e., not every deviation from an internal control procedure will necessarily result in a
misstatement in the financial statements).
Choice "B" is incorrect. When using statistical sampling for tests of controls, changing the size of the
population has very little effect on the sample size (unless the population is very small).
Choice "C" is incorrect. Consideration should be given to the qualitative aspects of deviations, including
the nature and cause of deviations and the possible relationship of the deviations to other phases of the
audit.
NEW QUESTION: 2
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左側からトラフィックシェーピングおよびポリシングの説明を右側の正しいカテゴリにドラッグアンドドロップします。
選択して配置
Answer:
Explanation:
NEW QUESTION: 3
銀行の内部監査人は、商業ローンからの受取利息の額を見積もるために何年にもわたって使用されてきた重回帰モデルを開発しました。今年中に、監査人はモデルを適用し、R2値が劇的に減少したことを発見しましたが、それ以外の点ではモデルは正しく機能しているようです。次の結論のうち、変更によって正当化されるのはどれですか？
A. 回帰分析は、利息収入を推定するための適切な手法ではなくなりました。
B. 断面回帰分析に変更すると、R2が増加するはずです。
C. モデルに含まれていないいくつかの新しい要因により、受取利息が変化しています。
D. 線形回帰分析はモデルの信頼性を高めます。
Answer: C