5. An interbank transfer schedule a. Is another name for the proof of cash b. Helps the auditor test for kiting c. Is on a standard bank confirmation d. Is used to examine entity bank reconciliations 6. In attributes sampling, a 10% change in which of the following factors normally will have the least effect on the size of a statistical sample? a. Population size. b. Tolerable deviation rate. c. Expected population deviation rate. d Standard deviation. 7. The risk that an auditor will conclude, based on substantive procedures, that a material error does not exist in an account balance when, in fact, such an error does exist is referred Ho as a. Sampling risk. b. Detection risk. c. Non-sampling risk. d. Inherent risk. 8. Auditing standards define special purpose financial statements as including those prepared under the following base(s) a. Regulatory basis. b. Tax basis c. Contractual basis d. All of these 9. Which of the following parties is responsible for the fairness of the representations made in financial statements? a. Entity's management. b. Independent auditor. c. Audit committee d. AICPA 10. If the auditor believes that there is minimal likelihood that resolution of an uncertainty will have a material effect on the financial statements, the auditor would issue a(n) a. "Except for" opinion. b. Adverse opinion. c. Unqualified/unmodified opinion. d. Disclaimer of opinion