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NEW QUESTION: 1
An advantage of statistical sampling over nonstatistical sampling is that statistical sampling helps an
auditor to:
A. Eliminate the risk of nonsampling errors.
B. Minimize the failure to detect errors and fraud.
C. Reduce the level of audit risk and materiality to a relatively low amount.
D. Measure the sufficiency of the audit evidence obtained.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Statistical sampling helps the auditor to measure the sufficiency of the audit
evidence because the auditor can quantify the audit risk, thus assisting in limiting it to an acceptable level.
Choice "A" is incorrect. Nonsampling errors relate to the improper evaluation of evidence by the auditor
and are not dependent on the sampling method used.
Choice "B" is incorrect. Audit risk can be reduced to a relatively low level with non-statistical sampling.
Materiality is not affected by the sampling method used.
Choice "D" is incorrect. The use of statistical sampling does not necessarily minimize the failure to detect
errors and fraud.

NEW QUESTION: 2
組織内のセキュリティの望ましい状態を定義するとき、次のうちどれがプライマリ入力である必要がありますか？
A. 年間損失予想
B. 許容可能なリスクレベル
C. 外部監査結果
D. ビジネスへの影響のレベル
Answer: B

NEW QUESTION: 3

Answer:
Explanation: