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misstated, when in fact it was not misstated. This illustrates the risk
of:
24. As the amount of misstatements expected in the population
approaches tolerable misstatement, the planned sample size will:
25. The auditor is concerned with the audited value rather than the
error amount of each item in the sample when using:
26. When selecting a sample size for substantive tests of balances
which factor, other factors being equal, would result in a larger
sample?
27. The risk the auditor is willing to take of accepting a balance as
correct when the true misstatement in the balance under audit is
greater than the tolerable misstatement is:
28. When errors are found in a sample, auditors in practice generally
make the assumption:
29. Which of the following does not have to be considered in
determining the initial sample size of a test of details?
30. The auditor’s principal objective when using a sample of tests of
details of balances is whether the:
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ACC 403 Quiz Set 4
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