#$8\_\_\_\_\_\_\_\_\_\_$

Which of the following factors should prompt an auditor to seek a larger sample size for tests of details?

A$.$ Method of sampling.

B$.$ Number of items in the population to be tested.

C$.$ High assessed level of control risk and high assessed level of inherent risk.

D$.$ Larger measure of tolerable misstatement and low assessed level of control risk

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#$9\_\_\_\_\_\_\_\_\_\_$

If an auditor of a nonissuer is unable to apply a designed audit procedure to an item selected as part of a sample for a test of controls and no alternative procedures are possible, then the auditor should

A$.$ Treat the item as a deviation from the prescribed control.

Treat the item as a misstatement.

Perform the designed procedure on a replacement item.

Revise the sample selection method to a more random selection method.

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#$10\_\_\_\_\_\_\_\_\_\_$

A CPA has decided to use probability$-$proportional$-$to$-$size $($PPS$)$ sampling, sometimes called dollar$-$unit sampling, in the audit of a client's accounts receivable balances.$$ The most likely reason this sampling method was chosen is that

A$.$ PPS is designed to test accounts receivable controls.

B$.$ PPS treats each accounts receivable dollar as a sampling unit.

C$.$ PPS is less complex than other sampling methods.

D$.$ PPS allows for the population to be grouped by qualitative factors.

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