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USCPA每日一练之AUD【2015-11-4】

高顿网校2015-11-04 09:36Lynn.yu
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　　In estimation sampling for variables, which of the following must be known in order to estimate the appropriate sample size required to meet the auditor’s needs in a given situation?

　　A. The qualitative aspects of errors.

　　B. The total dollar amount of the population.

　　C. The acceptable level of risk.

　　D. The estimated rate of error in the population.

　　Answer:C

　　C is corrent because for an auditor to estimate the appropriate sample size, the auditor must first know the acceptable level of risk.

　　A is incorrect because while the auditor will consider the qualitative aspects of errors when *uating the sample, they need not be considered in determining an appropriate sample size.

　　B is incorrect because a primary objective of variables sampling is to estimate the audited dollar amount of the population.

　　D is incorrect because a rate of error in the population relates to attribute sampling.

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