Auditing and Assurance Services, Student Value Edition (16th Edition)
Auditing and Assurance Services, Student Value Edition (16th Edition)
16th Edition
ISBN: 9780134075754
Author: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan
Publisher: PEARSON
Question
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Chapter 15, Problem 32DQP

a and b

To determine

Identify whetherattribute samplingis used by the auditor in selection of sample size; state the inferences for selecting either large and small sample size instead of using the determined tables and also  compute the Sample Exception Rate(SER) and Computer Upper Exception Rate (CUER) for the six population sample.

c.

To determine

Identify the type of sample size that is considered unacceptable for the six populations and also state the alternate options that are available to the auditor.

d.

To determine

Explain the reason for considering analysis of exception necessary when population is considered acceptable.

e.

To determine

Identify the category the following items will be classified.

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