Accounting Multiple Choice Question – 27 June 2026

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

For the factor described below, select whether it would cause the sample size to increase, decrease, have no impact, or depend on the size of the business.

• An increase in the use of analytical procedures to test the same assertion

Select ONE answer:

1. There is no impact
2. It depends on the size of the business
3. Increase
4. Decrease

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 4

1. Not correct
2. Not correct
3. Not correct
4. Correct – An increase in the use of analytical procedures to test the same assertion would decrease the sample size, so that the area is not over-audited.

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