ProGrads 卷別
審計學
選擇國立政治大學 2025 · 考試 · 第 18 題
考科審計學
Which of the following statement is most likely to be accurate?
- (A)If the projected misstatement in a nonstatistical sampling is $8,000, while the tolerable misstatement is $9,000, an auditor likely concludes that the account is not misstated since the projected misstatement is less than the tolerable misstatement.
- (B)If all other factors specified in an attributes sampling plan remain constant, decreasing the tolerable rate and decreasing the risk of assessing control risk too low would decrease sample size.
- (C)If sample results indicate that the control is not operating effectively, but in fact it is operating effectively, the audit is likely to be faulty because of reduced substantive tests.
- (D)Various factors influence the sample size for a substantive test of details of an account balance. Holding all other factors being equal, smaller measure of tolerable misstatement would lead to a larger sample size.
- (E)All of the above.