Audit Evidence and Sampling

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Question

How is the MUS sampling interval determined?

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Answer

Tolerable misstatement divided by .

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Question

What reliability factor is used for zero deviations or misstatements at risk?

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Answer

.

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Question

What makes audit data reliable when the auditor uses data analytics?

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Answer

Source, controls over preparation, completeness, and accuracy.

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Question

Why can a recorded estimate be misstated even if it is inside a broad range?

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Answer

The relevant comparison is to the auditor's reasonable range.

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