Question

The choice of statistical or non-statistical sampling ___.

a)is best determined by management, who know the company best affects the selection of procedures, or the competence of evidence

b)obtained about individual sample items does not affect the selection of procedures, or the competence of evidence

c)obtained about individual sample items does not affect the selection of procedures, or the competence of evidence obtained about individual population

The more procedures that are directed to the same audit assertion, ___.

a)the less an auditor will need to rely on the evidence provided by one test alone and the smaller the sample size required
b)the less an auditor will need to rely on the evidence provided by one test alone and the greater the sample size required
c)the more an auditor will need to rely on the evidence provided by one test alone and the smaller the sample size required
d)the less procedures should be directed to other audit assertions

Answer 1

1) Explanation : The use of statistical or non statistical method of sampling is decided by the auditor based on the assessment of individual items and the total population.

So according to the explanation answer is obtained about individual sample items does not affect the selection of procedues or the competence of evidence obtained about individual population.

So option c is correct .

2)Explanation :Assertion is representation made by the management or a confident and forceful statement .

So The more an auditor will need to rely on the evidence provided by one test alone and the smaller the sample size required .

So option c is correct .