Q1) If the current year accounts receivable are larger than last year but the allowance for doubtful accounts is the same, what account should be carefully audited and why?

Q2) Match the details of sampling with their explanations.

A. Sampling is not required when

B. Audit sampling

C. Sample

D. Whenever the auditor draws a conclusion about the entire population based on a sample

a. It is a representative of the population.

b. There is some level of uncertainty about the auditor's conclusion.

c. An auditor selects less than 100% of a population and the sample is likely to provide a

reasonable basis for drawing a conclusion about an entire population.

d. An audit procedure is tested on an entire group of transactions.