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10.  The date of the management representation letter should coincide with the date of the

3.  Which of the following statements is correct concerning probability-proportional-to-size (PPS) sampling, also known as monetary unit sampling?

50.  How would increases in tolerable misstatement and assessed level of control risk affect the sample size in a substantive test of details?

42.  In which of the following circumstances would an auditor be most likely to express a disclaimer of opinion?

24.  When auditing accounts receivable, the positive form of confirmation request most likely would be used when:

27.  When an auditor qualifies the opinion because of inadequate disclosure, the auditor should describe the nature of the omission in one or more separate explanatory paragraph(s) and modify the:

48.  Which of the following procedures is least likely to be performed before the balance sheet date?

50.  How would increases in tolerable misstatement and assessed level of control risk affect the sample size in a substantive test of details?

48.  Which of the following procedures is least likely to be performed before the balance sheet date?

31.  When planning a sample for a substantive test of details, an auditor should consider tolerable misstatement for the sample.  This consideration should: