18. Tolerable misstatement is used to
(A)
(B)
(C)
(D)

19. Calculating the sample size using monetary unit sampling depends on which of the following factors?(A)(B)(C)(D)

20. When working with the different variables methods,(A) difference estimation frequently results in larger sample sizes than any other method.(B) ratio estimation is the method preferred by most auditors since it is simpler to calculate confidence intervals.(C) the difference between the mean-per-unit estimate and the difference estimate is the definition of what is being measured.(D) stratification can only be used with difference estimation.

1. You have been assigned to the audit of NTPU Inc. for the year ended December 31, 2019. Your audit senior has obtained the following files for you to use in your testing, all in Excel format: customer list and accounts receivable December 31. Your customer list file should include the customer number, customer name, complete address, phone number and credit limit. The Accounts Receivable files will each contain the customer number and the accounts receivable balance. How to determine if all customers with a receivable balance are approved customers by ACL? (A) Relate, Choose the accounts receivable table as the primary table and Customer List table as the secondary table. "unmatched primary records". (B) Relate, Choose the Customer List table as the primary table and accounts receivable table as the secondary table. "matched primary records". (C) Join, Choose the accounts receivable table as the primary table and Customer List table as the secondary table. "unmatched primary records". (D) Join. Choose the Customer List table as the primary table and accounts receivable table as the secondary table. "matched primary records".

2. Auditors would most likely use computer-assisted audit techniques (CAATs) to (A) Make copies of client data files for controlled reprocessing. (B) Construct a parallel simulation to test the client's computer controls. (C) Perform tests of a client's hardware controls. (D) Test the operative effectiveness of a client's password access control.

3. Auditors would most likely introduce test data into a computerized payroll system to test internal controls related to the (A) Existence of unclaimed payroll checks held by supervisors. (B) Early cashing of payroll checks by employees. (C) Discovery of invalid employee identification numbers. (D) Proper approval of overtime by supervisors.

4. Smith Corporation has numerous customers. Customer files are kept on disk storage. Each account in the customer file contains name, address, credit limit, and account balance. The auditor wishes to test these files to determine whether credit limits are being exceeded. The best procedure for the auditor to follow would be to: (A) Use generalized audit software to develop test data that would cause some account balance to exceed the credit limit and determine if the system properly detects such situations. (B) Use generalized audit software to compare credit limits with account balances and print out the details of any account with a balance exceeding its credit limit. (C) Require a printout of all account balances so they can be manually checked against the credit limits. (D) Request a printout of a sample of account balances so they can be individually checked against the credit limits.

5. An auditor may decide not to perform tests of controls related to the control activities within the computer portion of the client's internal control. Which of the following would not be a valid reason for choosing to omit such test? (A) The controls duplicate operative controls existing elsewhere. (B) There appear to be major weaknesses that would preclude reliance on the stated procedure. (C) The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests show the controls to be operative. (D) The controls appear adequate. 

6. Which of the following is least likely to be a general control over computer activities? (A) Procedures for developing new programs and systems. (B) Requirements for system documentation. (C) A change request log. (D) A validity test.

7. Which of the following is an example of general computer control? (A) Input validation checks. (B) Control total. (C) Firewalls. (D) Self-checking numbers.

8. Which of the following would not generally be considered a program control? (A) Limit tests. (B) Segregation of duties controls. (C) Allowed character tests. (D) Missing data tests.

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