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AICPA CPA-Auditing Exam - Topic 1 Question 14 Discussion

Actual exam question for AICPA's CPA-Auditing exam
Question #: 14
Topic #: 1
[All CPA-Auditing Questions]

Which of the following sampling methods would be used to estimate a numerical measurement of a population, such as a dollar value?

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Suggested Answer: D

Choice 'd' is correct. Variables sampling is used to estimate a numerical measurement of a population, such as the dollar value or the dollar value of errors in the population.

Choice 'a' is incorrect. Discovery sampling is a special case of sampling for 'attributes' (errors) where the auditor's initial estimate of error occurrence is zero or near zero. It does not sample for dollar value.

Choice 'b' is incorrect. The term 'numerical sampling' is not used in statistical sampling and is merely a well-designed distractor.

Choice 'c' is incorrect. Attribute sampling is sampling for errors (or some other attribute). The auditor determines whether the attribute appears or not, but does not try to estimate a numerical measurement of the population.


by Ozell at May 07, 2022, 05:26 AM

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Antonette
4 months ago
Not sure about D, I thought A could work too.
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Lina
4 months ago
Totally with you, D is the best choice here!
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Kathrine
4 months ago
Wait, is B even a real method? Sounds made up.
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Joni
4 months ago
I think A is more appropriate for this scenario.
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Celestine
5 months ago
Definitely D, sampling for variables is the way to go!
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Talia
5 months ago
I'm leaning towards option D. Having the Splunk admin step in to synchronize the artifacts across the search heads seems like the most reliable way to ensure the users can access the historic search results.
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Therese
5 months ago
I remember discussing something similar in class; I think option D could be a trick.
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Leoma
5 months ago
This looks like a straightforward deployment question. I'll start by creating the nginx-random deployment and exposing it via a service. Then I'll use nslookup to get the DNS records for the service and pod.
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