ACCA 2026 AA Audit Assurance Audit Sampling Free Quiz 1

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ACCA 2026 AA Audit Assurance Audit Sampling Free Quiz 1

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ACCA 2026 AA Audit Assurance Audit Sampling Free Quiz 1

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

General10 MCQs

1. What is audit sampling?

A. Audit sampling means testing every item in a populationB. Audit sampling involves testing a subset of items to draw conclusions about the whole populationC. Audit sampling is only used for tests of controlsD. Audit sampling is not used in substantive procedures

2. What are the types of audit sampling?

A. There is only one type of audit samplingB. Statistical sampling is always more reliable than non-statistical samplingC. There are two types: statistical and non-statisticalD. Non-statistical sampling is not allowed under ISA 530

3. What is sampling risk?

A. Sampling risk is the risk that the sample is not representative of the populationB. Sampling risk is the same as non-sampling riskC. Sampling risk is the risk that the auditor will not detect a misstatement due to error in procedureD. Sampling risk is not relevant to audit sampling

4. What is non-sampling risk?

A. Non-sampling risk is the same as sampling riskB. Non-sampling risk is only related to sample sizeC. Non-sampling risk is not a concern for auditorsD. Non-sampling risk arises from errors not related to sampling, such as procedure errors or misinterpretation

5. What are common sample selection methods?

A. There is only one method of sample selectionB. Sample selection methods include random, systematic, haphazard, and MUSC. Haphazard selection is not allowedD. Monetary unit sampling is the same as random selection

General10 MCQs

6. What is the focus of sampling in tests of controls?

A. Tests of controls sampling focuses on monetary misstatementsB. Tests of controls sampling uses the same approach as substantive samplingC. Tests of controls sampling focuses on the rate of deviation from controlsD. Tests of controls sampling does not involve setting a tolerable deviation rate

7. What is the focus of sampling in substantive procedures?

A. Substantive sampling focuses on monetary misstatements in account balances or transactionsB. Substantive sampling focuses on the rate of deviation from controlsC. Substantive sampling does not project misstatements to the populationD. Substantive sampling uses the same approach as tests of controls

8. How does the auditor determine sample size?

A. Sample size is always the same for all auditsB. Sample size is determined by the clientC. Sample size is not related to risk assessmentD. Sample size is influenced by risk, tolerable misstatement, and expected misstatement

9. What is the projection of misstatements in substantive sampling?

A. The auditor does not project misstatements from the sampleB. The auditor projects misstatements to estimate the total misstatement in the populationC. Projection of misstatements is only done for tests of controlsD. Projection is not necessary if the sample size is large

10. Which ISA covers audit sampling?

A. ISA 530 covers audit planningB. ISA 530 covers audit evidenceC. ISA 530 covers audit samplingD. ISA 530 covers audit reports

📋 ACCA - Test Online Practice Quizzes

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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