[9] Ifall other factors in a sampling plan are held constant, changing the acceptableauditrisk from 5% to 3% will cause the sample size to be A. Smaller. B. Larger. C. Unchanged. D. Indeterminate. | [10] An auditor plans to examine a sample of 20 purchase orders for proper approvals as prescribed by the client's internal control. One ofthe purchase orders in the chosen sample of20 cannot be found, and the auditor is unable to use alternative procedures to test whether that purchase order was properly approved. The auditor should A. Choose another purchase order to replace the missing purchase order in the sample. B. Consider this test of controls invalid and proceed with substantive procedures because internal control is ineffective. C. Treat the missing purchase order as a deviation for the purpose of evaluating the sample. D. Select a completely new set of 20 purchase orders. [11] For which of the following audit tests would an auditor mostlikely use attribute sampling? A. Making an independent estimate of the amount of a LIFO inventory. B. Examining invoices in support of the measurement of fixed asset additions. C. Selecting accounts receivable for confirmation of account balances. D. Inspecting employee time cards for proper approval by supervisors. 42