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FR-00006 / Topic FR_A-05_A-A: Statistical Sampling
In assessing sampling risk, the risk of orrect rejection and the risk of assessing control risk too high relate to the:
1. Efficiency of the audit.
2. Effectiveness of the audit.
3. Selection of the items in the sample.
4. Audit quality controls.
Ex nation
Choice 1 is correct.
The risk of orrect rejection and the risk of assessing control risk too high relate to the efficiency of the audit.
These two errors generally result in an auditor performing unnecessary additional procedures.
Choice 2 is orrect because the application of additional procedures will ordinarily still lead the auditor to the
appropriate conclusion.
Choice 3 is orrect because these risks do not relate directly to selection of the items luded in the sample.
Choice 4 is orrect because these risks do not relate directly to quality controls.
FR-00016 / Topic FR_A-05_A-A: Statistical Sampling
What is the primary objective of using stratification as a sampling method in auditing?
1. To rease the confidence level at which a decision will be reached from the results of the sample selected.
2. To determ he occurrence rate for a given characteristic in the population being studied.
3. To decrease the effect of variance in the total population.
4. To determ he precision range of the sample selected.
Ex nation
Choice 3 is correct.
Stratified sampling is a technique of breaking the population down into subpopulations and applying different sample
selection methods to the subpopulations. Stratified sampling is used to minimize the effects of variance within the
overall population. Recall that as variance reases, so does the required sample size (because of the extreme
values). Thus, stratification reduces this effect and generally results in a smaller sample size.
Choice 1 is orrect because stratification does not affect the confidence level.
Choice 2 is
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