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Test Bank for
Auditing & Assurance Services A Systematic Approach 12e Messier
Chapter 1-21 Answers are at the End of Each Chapter


Chapter 1

Student name:__________
1) Why do auditors often use a sampling approach to evidence gathering?
1) ______

A) Auditors are experts and do not need to look at much to know whether the financial
statements are correct or not.
B) Auditors must balance the cost of the audit with the need for precision and for some types of
evidence, computer data analytic approaches can’t be used.
C) Auditors must limit their exposure to their auditee to maintain independence.
D) The auditor's relationship with the auditee is generally adversarial, so the auditor will not
have access to all of the financial information of the company.



Question Details
AACSB : Communication
AICPA : FN Decision Making
Accessibility : Keyboard Navigation
Difficulty : 1 Easy
AICPA : BB Industry
Bloom's : Understand
Learning Objective : 01-05 Understand why sampling is important in an audit.
Gradable : automatic
Accessibility : Screen Reader Compatible
Topic : The Audit Process



2) Which of the following statements best describes a relationship between sample size and
other elements of auditing?
2) ______




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A) If materiality increases, so will the sample size.
B) If the desired level of assurance increases, sample sizes can be smaller.
C) If materiality decreases, sample size will need to increase.
D) There is no relationship between sample size and materiality or the desired level of
assurance.



Question Details
Accessibility : Keyboard Navigation
Bloom's : Apply
Difficulty : 2 Medium
AICPA : BB Critical Thinking
AACSB : Analytical Thinking
AICPA : FN Risk Analysis
Learning Objective : 01-05 Understand why sampling is important in an audit.
Gradable : automatic
Accessibility : Screen Reader Compatible
Topic : The Audit Process




3) Which of the following statements about the study of auditing is NOT true?
3) ______


A) The study of auditing can be valuable to future accountants and business decision makers
whether or not they plan to become auditors.
B) The study of auditing focuses on learning the analytical and logical skills necessary to
evaluate the relevance and reliability of information.
C) The study of auditing focuses on learning the rules, techniques, and computations required to
analyze financial statements for making investment recommendations.
D) The study of auditing begins with the understanding of a coherent logical framework and
techniques useful for gathering and analyzing evidence about others’ assertions.




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