最新版Chapter15-SolutionManual（详细解析）.docxVIP

仅供个人参考 仅供个人参考 不得用于商业用途 不得用于商业用途 Chapter 15 Audit Sampling for Tests of Controls andSubstantive Tests of Transactions Review Questi ons 15-1 A represe ntative sample is one in which the characteristics of in terest for the sample are approximately the same as for the populati on (that is, the sample accurately represe nts the total populati on). If the populati on contains sig nifica nt misstateme nts, but the sample is practically free of misstateme nts, the sample is nonrepresentative, which is likely to result in an improper audit decision. The auditor can n ever know for sure whether he or