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PSA 530 Audit Sampling Quiz
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PSA 530 Audit Sampling Quiz

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Questions and Answers

What factors influence the sample size for the test of controls?

  • Increase in how indicative sample results are to the actual deviation
  • Increase in expectation of operating effectiveness of controls (correct)
  • Negligible effect of the number of sampling units in the population
  • Decrease in sample size

    • Which approach to audit sampling does PSA 530 identify?

  • Random (correct)
  • Systematic
  • Convenience
  • Judgmental

    • What impact does an increase in the expected rate of deviation have on the sample size?

  • Increase in expected rate of deviation is not related to sample size
  • Increase in sample size (correct)
  • Negligible effect on sample size
  • Decrease in sample size

    • How does an increase in the tolerable rate of deviation impact the sample size?

    <p>Decrease in sample size</p> Signup and view all the answers

    What is the effect of an increase in the number of sampling units in the population on the sample size?

    <p>Negligible effect</p> Signup and view all the answers

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