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NEW QUESTION: 1
Which of the following statements is correct concerning statistical sampling in tests of controls?
A. Deviations from control procedures at a given rate usually result in misstatements at a higher rate.
B. There is an inverse relationship between the sample size and the tolerable rate.
C. As the population size doubles, the sample size should also double.
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
次のうちどれがアクティビティ期間を推定するためのツールとテクニックですか？
A. モンテカルロ分析
B. ボトムアップ見積もり
C. パラメトリック推定
D. 代替分析
Answer: C
NEW QUESTION: 3
You need to implement location directives in Dynamics 365 for Finance and Operations.
Which objects should you use? To answer, drag the appropriate objects to the correct permissions. Each object may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation