Quantitative Key items =

A. Items > Tolerable error

B. Items ≥ Trivial

C. Items > Planning materiality

D. Items ≥ Tolerable error

Key items should be excluded from the population for us to select additional samples.

A. True

B. False

Increases in the planned allowance for sampling risk have what effect on required sample size?

A. Increases.

B. Decreases.

C. No effect.

D. Indeterminate

The auditors would probably require a smaller sample if the:

A. Population increases.

B. Desired allowance for sampling risk decreases.

C. Expected errors increases

Which of the following types of risk is of critical importance to auditors in performing tests of controls?

A. The risk of assessing control risk too low.

B. The risk of assessing control risk too high.

C. The risk of incorrect acceptance.

D. The risk of incorrect rejection.

What you can do when you cannot find the documents after selected your samples? (Client misplace the document)

A. Remark in working paper and leave it.

B. Remark in working paper and extend another sample.

C. Change samples.

D. Projected the error.