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AICPA CPA Auditing and Attestation Exam Dumps

Last Updated : Nov 30, 2023
Total Questions : 1025

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Following are some CPA-Auditing Exam Questions for Review

Which of the following statements is correct concerning statistical sampling in tests of controls?



The diagram below depicts the auditor's estimated maximum deviation rate compared with the tolerable rate, and also depicts the true population deviation rate compared with the tolerable rate.

Question-img

As a result of tests of controls, the auditor assesses control risk higher than necessary and thereby increases substantive testing. This is illustrated by situation:



In a probability-proportional-to-size sample with a sampling interval of $5,000, an auditor discovered that a selected account receivable with a recorded amount of $10,000 had an audit amount of $8,000. If this were the only error discovered by the auditor, the projected error of this sample would be:



Which of the following sampling methods would be used to estimate a numerical measurement of a population, such as a dollar value?



When using classical variables sampling for estimation, an auditor normally evaluates the sampling results by calculating the possible error in either direction. This statistical concept is known as:



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