14. In performing tests of controls over authorization of cash disbursements, which of the following statistical sampling methods would be most appropriate?
(A) Variables.
(B) Stratified.
(C) Ratio.
(D) Attributes

15. An auditor desired to test credit approval on 10,000 sales invoices processed during the year. The auditor designed a statistical sample that would provide 1% risk of assessing control risk too low (99% confidence) that not more than 7% of the sales invoices lacked approval. The auditor estimated from previous experience that about 2.5% of the sales invoices lacked approval. A sample of 200 invoices was examined and 7 of them were lacking approval. The auditor then determined the upper deviation rate to be 8%. In the evaluation of this sample, the auditor decided to increase the level of the preliminary assessment of control risk because the: (A) Tolerable rate (7%) was less than the upper deviation rate (8%). (B) Expected deviation rate (7%) was more than the percentage of errors in the sample (3.5%). (C) Upper deviation rate (8%) was more than the percentage of errors in the sample (3.5%). (D) Expected deviation rate (2.5%) was less than the tolerable rate (7%).

16. In a MUS sample with a sampling interval of $10,000, an auditor discover that a selected accounts receivable with a recorded amount of $ 20,000 had am audit value of $16,000. If this is the only error discovered by the auditor, the projected error of the sample would be (A) $1,000 (B) $2,000 (C) $4,000 (D) $5,000

17. Which of the following is an engagement attribute for an audit of an entity that processes most of its financial data in electronic form without any paper documentation? (A) Discrete phases of planning, interim, and year-end fieldwork. (B) Increased effort to search for evidence of management fraud. (C) Performance of audit tests on a continuous basis. (D) Increased emphasis on the completeness assertion.

18. Which of the following statements most likely represents a disadvantage for an entity that keeps microcomputer-prepared data files rather than manually prepared files? (A) It is usually more difficult to detect transposition errors. (B) Transactions are usually authorized before they are executed and recorded. (C) It is usually easier for unauthorized persons to access and alter the files. (D) Random error associated with processing similar transactions in different ways is usually greater.

19. Julie and Lisa are sisters. Julie is a CPA auditing the company where Lisa works. Julie's independence is impaired if (A) Lisa is the controller. (B) Lisa owns 2% of the company. (C) Lisa is the marketing department manager. (D) All of the above.

20. Interpretations to the Rules of Conduct permit a CPA firm to do both bookkeeping and auditing for the same private company client if three criteria are met. Which of the following is not one of those criteria? (A) The client must accept full responsibility for the financial statements. (B) The client is required to file an annual report, including audited financial statements, with the government. (C) The CPA must not assume the role of employee or of manager. (D) The CPA must follow applicable auditing standards.

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