For Which of the Following Audit Tests Would an Auditor

question 73

Multiple Choice

For which of the following audit tests would an auditor most likely use attributes sampling?

• A)Inspecting purchase orders for proper approval by supervisors.
• B)Making an independent estimate of recorded payroll expense.
• C)Determining that all payables are recorded at year end.
• D)Selecting accounts receivable for confirmation of account balances.

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Definitions:

Quotients

The results of dividing one quantity by another.

Ratios

A mathematical expression that compares two or more numbers, showing the relative size of one quantity to another.

Totals

The sum or aggregate amount resulting from the addition of individual elements, numbers, or variables.

Relative Frequency

The ratio of the absolute frequency of a particular value to the total number of data values in a dataset.