Chaptr15 - final.docVIP

CHAPTER 15Multiple-Choice Questions 1. easy A sample in which the characteristics of the sample are the same as those of the population is a(n): b a. variables sample. b. representative sample. c. attributes sample. d. random sample.2. easy When the auditor decides to select less than 100 percent of the population for testing, the auditor is said to use: a a. audit sampling. b. representative sampling. c. poor judgment. d. none of the above.3. In practice, auditors _________ know if a sample is truly a representative one. easy a. sometimes d b. often c. routinely d. never4. To determine if a sample is truly representative, an auditor must: easy a. conduct multiple samples of the same population. c b. never use sampling because of the expense involved. c. audit the entire population. d. perform none of the above.5. One of the ways to eliminate nonsampling risk is through: easy a. proper supervision and instruction of the client’s employees. b b. proper supervision and instruction of the audit team. c. the use of attributes sampling rather than variables sampling. d. controls which ensure that the sample drawn is random and representative.6. One cause of nonsampling risk is: easy a. ineffective use of audit procedures. a b. testing less than the entire population. c. use of extensive tests of controls. d. any of the above.7. An auditor can increase the likelihood that a sample is representative by using care in: easy a. designing the sampling process. d b. designing the sample selection. c. evaluating the sample results. d. performing all of the above.8. easy When the auditor goes through a population and selects items for the sample without regard to their size, source, or other distinguishing characteristics, it is called: b a. block sample selection. b. haphazard selection. c. systematic sample selection. d. statistical selection.9. When auditors wish to evaluate a sample statistically, the only acceptable select