1) If the auditor chooses a statistical sampling method for tests of controls, one of the most common methods is attribute sampling.

True or False

2) Normally, when an auditor's sample reflects a higher frequency of misstatement than the (unobserved) actual rate of misstatement in the population, the level of testing that the auditor will perform(based on the sample results) will be more extensive than really needed (unbeknownst to the auditor), and the detection risk will end up being lower than what was planned (again, unbeknownst to the auditor).

True or False