Accounting Multiple Choice Question – 6 June 2026

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

For the factor below, select whether it would cause the same size to increase, decrease, have no impact or have only a negligible effect.

• A decrease in the auditor’s required confidence level

Select ONE answer:

1. Has only a negligible effect
2. Increase
3. Decrease
4. Have no impact

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 3

1. Not correct
2. Not correct
3. Correct – A decrease in the auditor’s required confidence level will lead to a decrease in sample size
4. Not correct

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