ACCA 2026 AA Audit Assurance Audit Sampling Free Quiz 2

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ACCA 2026 AA Audit Assurance Audit Sampling Free Quiz 2

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ACCA 2026 AA Audit Assurance Audit Sampling Free Quiz 2

Practice ACCA 2026 AA Audit Assurance MCQs from Audit Sampling. Get instant results with Explanation.

General10 MCQs

1. How does the auditor evaluate sample results?

A. The auditor evaluates sample results by comparing deviation rates or projecting misstatementsB. The auditor does not evaluate sample resultsC. Evaluation is only done for substantive testsD. Evaluation is only done for tests of controls

2. What are anomalous errors in sampling?

A. Anomalous errors are projected to the populationB. Anomalous errors are ignoredC. Anomalous errors are always materialD. Anomalous errors are not projected; they are investigated separately

3. What is the documentation requirement for audit sampling?

A. Sampling documentation is optionalB. The auditor must document the sampling process and conclusionsC. Documentation is only required for statistical samplingD. Documentation is only required for tests of controls

4. What should the auditor do when misstatements are found in the sample?

A. The auditor does not need to analyze the cause of misstatementsB. All misstatements are considered isolatedC. The auditor should analyze the nature and cause of misstatements found in the sampleD. The cause of misstatements is irrelevant

5. What is stratification in audit sampling?

A. Stratification involves dividing the population into sub-populations to improve efficiencyB. Stratification is not allowed under ISA 530C. Stratification is only used in statistical samplingD. Stratification is the same as random selection

General10 MCQs

6. What is monetary unit sampling (MUS)?

A. MUS is a non-statistical sampling methodB. MUS uses equal probability selectionC. MUS is only used for tests of controlsD. MUS uses monetary amounts as sampling units and is useful for substantive testing

7. What is the importance of defining the population in sampling?

A. The population definition is not importantB. The population should be appropriate to the audit objectiveC. The population is always the same for all testsD. The population is defined by management

8. How do analytical procedures relate to sampling?

A. Analytical procedures are not related to samplingB. Analytical procedures replace samplingC. The auditor should consider analytical procedures when evaluating sample resultsD. Analytical procedures are only used for planning

9. How does fraud risk affect the evaluation of sampling results?

A. The auditor should consider fraud indicators when evaluating sample resultsB. Fraud is not relevant to samplingC. Sampling cannot detect fraudD. Fraud indicators are ignored in sampling evaluation

10. What is the conclusion on sample results?

A. Sample results are always acceptableB. The auditor does not need to conclude on sample resultsC. Sample results are only used for internal purposesD. The auditor concludes whether sample results provide a reasonable basis for conclusions about the population

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ACCA

Conducting Body: Association of Chartered Certified Accountants

Frequency: Exam Frequency Year Round | Time: 360 Minutes

Negative Marking: No

⚡ Test Pattern (Total: 116 MCQs):

Business and Technology: 46 MCQs
Management Accounting: 35 MCQs
Financial Accounting: 35 MCQs
Corporate and Business Law: 45 MCQs

Merit Formula: -

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