Accounting Multiple Choice Question – 19 May 2026

Which ONE of the following is a factor that an assurance provider should consider when determining the sample size for a test of details?

Select ONE answer:

1. A decrease in the assurance provider’s assessment of the risk of material misstatement
2. The time available to complete the test
3. The skill of the team member assigned to carry out the test
4. An increase in the level of costs that can be passed onto the client

Show your workings to arrive at your answer, and explain and justify your reasons:

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This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 1

1. Correct – The time available to complete the test and the skill of the team member assigned to carry out the test will not affect the number of items to be tested, whereas risk assessment and expected misstatement will.
2. Not correct
3. Not correct
4. Not correct

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