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AICPA CPA-Auditing Exam - Topic 1 Question 70 Discussion

Actual exam question for AICPA's CPA-Auditing exam
Question #: 70
Topic #: 1
[All CPA-Auditing Questions]

Stratified mean per unit (MPU) sampling is a statistical technique that may be more efficient than unstratified MPU because it usually:

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Suggested Answer: B

Choice 'b' is correct. A stratified sample generally is more efficient than an unstratified sample since the population is classified in a manner that emphasizes the higher dollar value items. The result is an estimate having a desired level of precision with a smaller sample size.

Choice 'a' is incorrect. Both stratified and unstratified MPU may be used for populations where many monetary errors are expected to occur.

Choice 'c' is incorrect. Stratified sampling reduces the variability among items in a stratum.

Choice 'd' is incorrect. Standard deviations measure variability, and stratification would tend to reduce the strata standard deviations as compared to the overall standard deviation of the population.


by Glen at May 24, 2023, 07:46 PM

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Gerri
4 months ago
Totally agree with B, precision matters!
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Maurine
4 months ago
Wait, D sounds surprising! How can it yield a greater standard deviation?
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Portia
4 months ago
C doesn't sound right, isn't it supposed to reduce variability?
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Marjory
4 months ago
A seems valid too, especially with monetary errors.
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Cherry
4 months ago
I think B is the best choice! Smaller sample size is key.
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Leatha
5 months ago
I feel like option A might be relevant, but I can't quite remember how it connects to the efficiency of stratified sampling.
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Jolanda
5 months ago
I vaguely recall something about increasing variability in strata, but I thought that was more of a drawback than a benefit.
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Ozell
5 months ago
I think option B sounds right because it aligns with what we practiced about efficiency in sampling methods.
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Celestina
5 months ago
I remember we discussed how stratified sampling can lead to more precise estimates, but I'm not sure if that means it always requires a smaller sample size.
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Sunny
5 months ago
I'm a bit unsure about this one. The error message doesn't give me a clear indication of what the problem might be. I'll need to review the options and try to eliminate the less likely ones.
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Ilda
5 months ago
I'm leaning towards option C. Creating a Shared VPC seems like the best way to give the networking team control over the network resources while keeping the development team's sensitive data isolated.
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Pamella
5 months ago
I'm a bit unsure about the last option of finding all active members and creating a policy for them. That seems like it could get unwieldy as the organization grows.
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Effie
5 months ago
I think SNMP uses UDP, but I can't quite remember the details of why it was chosen over TCP.
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Cassie
5 months ago
Ah, I've seen this type of question before. The key is using the `kubectl get pods -o jsonpath` command with the right JSON path expression to extract just the pod name and IP address. I think option A has the correct syntax for that.
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Golda
5 months ago
I remember practicing a question where Title 5 was mentioned, but I don't think that's the right one for criminal law.
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