1.) If, compared to last year, the expected population deviation rate increased and the population total went from 12,000 down to 10,000, the current year sample size would

		Increase
		Decrease
		Unable to determine
		No effect on sample size since they offset

2.) Which of the following procedures is least likely to be performed as a part of obtaining an understanding during an audit engagement of a new audit client previously audited by another CPA?

		Communication with the predecessor auditor.
		Performing analytical procedures.
		Obtaining confirmation of cash balances.
		Considering internal control.