AICPA每日一练之AUD【2016-1-16】

高顿网校2016-01-15 09:57Lynn.yu
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Which of the following statements is correct about the sample size in statistical sampling when testing internal controls?

a.The sample size is inversely proportional to the expected error rate.

b.The population size has little or no effect on the sample size.

c.As the population size doubles, the sample size should increase by about 67%.

d.There is no relationship between the tolerable error rate and the sample size.

Answer:B

Choice "B" is correct. Unless the population is very small, the population size has virtually no impact on determining the sample size for statistical sampling when testing internal control using attributes sampling. Choice "c" is incorrect. A doubling of the population size would not directly result in a 67% increase in sample size. Choice "a" is incorrect. There is a direct relationship between sample size and the expected error rate. Choice "d" is incorrect. The sample size will decrease as the tolerable error rate increases.

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