CAP CLASSES

Statement (1): Simple random sampling is suitable for homogenous population. Statement (2): Stratified random sampling should be used for homogenous population as well as for heterogeneous population.

If in exceptional circumstances the auditor departs from SAs, he shall -

Simple random sample can be selected by -

In random sample, each item of population -

Statement (1): In judgmental sampling, normally year end transactions are checked in detail to ensure whether cut off procedures are adequate or not. Statement (2): Statistical sampling may be complex to operate.

SA- relates to audit sampling.

Judgmental sampling is -

Judgmental sampling is -

Judgmental sampling is-

Statement (1): In any audit, it is obligatory for the auditor to apply test checking or sampling. Statement (2): There may be some items where test checking may not be suitable

The form, content and extent of audit documentation depends upon -

After assembly of audit file, the auditor -

If in exceptional circumstances the auditor departs from SAs, he shall -

The auditor shall prepare audit documentation that.........................to enable to understandNTE of audit procedures, audit evidences and conclusions.

Experienced auditor as per SA-230 is an individual having practical audit experience and who is -