Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 5

Which of the following statements concerning monetary-unit sampling is correct?
A) The sampling distribution should approximate the normal distribution.
B) Overstated units have a lower probability of sample selection than units that are understated.
C) The auditor controls the risk of incorrect acceptance by specifying the desired confidence level for the sampling plan.
D) The sampling interval is calculated by dividing the number of physical units in the population by the sample size.