Accounting Multiple Choice Question – 1 June 2026

When determining a sample size for tests of details, an auditor should consider several factors.

For the factor below, select whether it would cause the sample size to increase, to decrease, have a negligible effect, or it depends.

• The auditor’s required confidence level increases.

Select ONE answer:

1. Decrease
2. Increase
3. Has a negligible effect
4. It depends

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

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

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

The answer is 2

1. Not correct
2. Correct – When the required confidence level increases the sample size increases (ie, the auditor needs to do more work to be more confident).
3. Not correct
4. Not correct

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