The following questions relate to physical unit attribute sampling and monetary unit attribute sampling. Select the most appropriate response.

a.In a dollar-unit sampling plan, the probability that any given account balance will be included in the sample is proportionate to

(1) the number of accounts in the population.

(2) the confidence level chosen for the sample.

(3) the size of the account balance.

(4) the TER chosen by the auditor.

b.Attribute sampling plans would be most appropriate in auditing situations where the auditor is performing

(1) tests of controls.

(2) analytical review procedures.

(3) tests of details of balances.

(4) none of the above.

(CICA adapted)